ICAEW.com works better with JavaScript enabled.

ICAEW Licensed Practice Handbook and guidance

The following guidance is for firms licensed to undertake ATOL Returns work. Please read this guidance carefully to ensure your firm complies with the requirements of the scheme.

Back to top

Current ICAEW Licensed Practice Handbook

Most recent amendments

On 1 October 2026, the handbook was updated with minor amendments to reflect division and title name changes.

Previous ICAEW Licensed Practice Handbooks (archive)

Further support

Further information

If you have any further questions please contact our Advisory Services team

Join the Travel, Tourism and Hospitality Community

Stay up to date with the latest news and developments in the travel, tourism, and hospitality sector.
Membership is free and open to everyone, including non-ICAEW members.

Find out more
An open suitcase neatly packed with vacation essentials, including a straw hat, striped flip-flops, a folded beach towel, a pair of sunglasses, a bottle of sunscreen, and a vintage-style camera. The suitcase is placed on a wooden surface, suggesting preparation for a summer holiday or beach trip.