# Can accountants use ChatGPT, Copilot or Claude with client data? Plan prices, training terms and the PCRT consent rule

> What the business plans of ChatGPT, Copilot, Claude and Gemini cost, what each vendor says about training on your data, and the PCRT rule on client consent.

- Page to cite: https://aeolookup.com/accountants/can-accountants-use-chatgpt-copilot-claude-client-data/
- Publisher: AEO Lookup (https://aeolookup.com/)
- Section: Accountancy practices, Running the practice
- Published 1 October 2026
- Key fact: Guidance published on 19 January 2026 by the seven PCRT bodies, ICAEW and ACCA among them, says putting client data into a publicly available AI tool is likely to breach client confidentiality unless the client has consented. On 1 October 2026 the two cheapest business plans whose vendors say they do not train on customer content by default cost £15 a user a month (ChatGPT Business) and £18 a seat a month (Claude Team), both billed annually.
- Sources: ICAEW, "Topical guidance covering the application of PCRT to the ethical use of artificial intelligence tools" (19 January 2026), PCRT effective 1 January 2026 (paragraph 1.11) and "Generative AI and ethics"; ICO, "When do we need to do a DPIA?" and "Guidance on AI and data protection" (updated 15 March 2023); pricing pages of ChatGPT, Microsoft 365 Copilot, Claude and Google Workspace; OpenAI "Enterprise privacy" (8 January 2026) and "How your data is used to improve model performance"; Microsoft Learn "Data, Privacy, and Security for Microsoft 365 Copilot" (18 August 2026); Anthropic privacy centre; Google Workspace generative AI privacy hub (14 August 2026); all read in a browser on 2026-10-01. Desk check only: we did not buy or test any plan.

Yes, on two conditions: the client has consented, and the tool is a business plan whose terms keep the practice's content out of model training. The profession's own guidance, published on 19 January 2026, says putting client data into a publicly available AI tool is "likely to constitute a breach of client confidentiality" unless the client has consented.

That guidance comes from the seven bodies behind Professional Conduct in Relation to Taxation (PCRT). PCRT names them as AAT, ACCA, ATT, CIOT, ICAEW, ICAS and STEP, and the guidance is addressed to any of their members who advise on UK tax.

## What the guidance says

Four paragraphs of the guidance, read on ICAEW's site on 1 October 2026, matter to a small practice:

- **Consent (4.2).** Client data in a publicly available tool is likely to be a confidentiality breach without the client's consent.
- **Anonymise (4.4).** Anything typed into a publicly available model should be anonymised and generic, so the client cannot be identified. An unusual detail can identify a client even with the name removed.
- **Review (3.4).** Treat the output as the work of a less experienced junior colleague. The guidance names invented case law as a known fault and says to confirm that any case or legislation cited exists.
- **Tell the client (1.3).** A statement in the engagement letter that AI-enabled software may be used supports transparency.

The guidance does not say whether a paid business plan counts as "publicly available". The cautious reading is to get consent anyway. ICAEW's separate generative AI guide goes further for public tools: do not load confidential information into them, even if it has since become public.

The ICO's guidance on data protection impact assessments lists artificial intelligence as innovative technology, and says an assessment is required where that is combined with another of its risk criteria. Its wider AI guidance, last updated on 15 March 2023, is marked as under review following the Data (Use and Access) Act.

## What each business plan costs and says about training

Prices and terms are from each vendor's own pages, read in a browser on 1 October 2026.

| Plan | Price shown | Conditions | Vendor's statement on training |
|---|---|---|---|
| ChatGPT Business | £15 a user a month billed annually, £18 billed monthly | From 2 users | Business data is not used for training by default; a data processing addendum is available |
| Microsoft 365 Copilot Business | £13.80 a user a month paid yearly, before VAT | Add-on to a qualifying Microsoft 365 Business plan; the price is a first-year offer open until 31 December 2026, down from £16.10 | Prompts, responses and data reached through Microsoft Graph are not used to train foundation models |
| Claude Team | £18 a seat a month billed annually, £22.50 billed monthly, including VAT | 2 to 150 seats | Inputs and outputs from commercial products are not used for training by default |
| Google Workspace Business Standard (includes Gemini) | £11.80 a user a month on a one-year commitment | Up to 300 users; the page showed an introductory discount for new customers, and the offer differed between two reads on the same day | Content is not used to train generative AI models outside your domain without permission |

The ChatGPT and Google pages do not say whether VAT is included. OpenAI and Anthropic both add an exception: content a user chooses to send as feedback, such as a thumbs-up or thumbs-down on a reply, may be used for training.

Personal plans are a different contract. OpenAI says content on its plans for individuals (Free, Go at £7 and Plus at £20 a month) may be used for training unless the user opts out. Anthropic says chats on Free, Pro and Max are used if the user chooses to allow it. A member of staff typing a client's figures into a personal account is the case the PCRT guidance describes.

For a four-partner practice with ten staff, 14 seats cost £210 a month on ChatGPT Business (14 × £15) and £252 on Claude Team (14 × £18), both on annual billing.

## Three prompts that need no client data

1. **Records chaser.** "Write an email of no more than 120 words from an accountancy practice to a sole trader. We need three things by [date] to send their quarterly update: [items]. Plain UK English, one clear deadline, no threats." The fixed wording for all three stages is in our [records request letter template](https://aeolookup.com/accountants/records-request-letter-template-accountants/).
2. **Rule explainer.** "Using only the text I paste below, explain in 150 words what this means for a landlord with one rental property. Say so if the text does not answer the question. [Paste the GOV.UK guidance.]"
3. **Spreadsheet check.** "Write an Excel formula that flags any row in column D where the amount is a round hundred pounds and the description in column C contains 'cash'. Explain each part."

None of these needs a name, a UTR or a figure from a client file.

## The job to keep

Do not hand over the tax answer on a client's own facts. A model asked whether a relief applies will produce a confident paragraph and, sometimes, a case that does not exist. The PCRT guidance says members remain responsible for any work they produce, whatever tool helped. The position taken, and the check that the law cited is real and current, belong to the accountant.

The same holds for anti-money-laundering judgement. Whether to make a suspicious activity report is the nominated officer's decision, as our [AML checklist](https://aeolookup.com/accountants/aml-checklist-accountants-bookkeepers/) sets out.

## A paragraph for the engagement letter

> We may use AI-enabled software to help prepare drafts and routine correspondence. We use it only under business terms that prevent the supplier from training its models on your information. A member of our staff reviews everything it produces before it is used. Please tell us if you do not agree to this.

## Before staff start

- Name the approved tools in a one-page policy. Personal accounts are not on the list.
- Sign the vendor's data processing terms and record the date.
- Tell staff not to press the feedback buttons on a conversation that holds client data.

Overlyft ![](https://aeolookup.com/img/d/ours-badge.png) can set up an AI assistant that works on the same split: it drafts records requests and query lists for a partner to approve. Tax advice and sign-off stay with the accountant.

This is general information, not professional advice.

## Short answers from this page

**Can an accountant put client data into ChatGPT?** Only with the client's consent, on the profession's own guidance. The seven PCRT bodies, ICAEW and ACCA among them, said on 19 January 2026 that putting client data into a publicly available AI tool is likely to breach client confidentiality unless the client has consented, and that anything entered should be anonymised so the client cannot be identified.

**How much does ChatGPT Business cost for a small accountancy practice, and does OpenAI train on what staff type in?** On 1 October 2026 OpenAI's pricing page showed ChatGPT Business at £15 a user a month billed annually, or £18 billed monthly, from two users. Fourteen seats come to £210 a month on annual billing. OpenAI says business data is not used to train its models by default; content on its personal plans may be, unless the user opts out.

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General information for UK small firms, not legal, tax or financial advice.