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Consultations and representations

ICAEW makes representations to policymakers and regulators on behalf of the accountancy profession explaining how changes to policy and legislation will impact day-to-day practice. Here you can read the latest ICAEW representations, as well as those from previous years, view details of the open consultations that ICAEW will be responding to, and learn about any consultations related to ICAEW itself.

Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.
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Regulatory consultations

As an improvement regulator, Regulation & Conduct (R&C) will initiate and respond to consultations on issues that relate to our regulatory responsibilities. We invite the views of the ICAEW members and the individuals and firms regulated/supervised by ICAEW, consumers of accountancy services and other stakeholders.
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Representations listed by year / topic

2026 representations 2025 representations 2024 representations 2023 representations Tax representations

Latest representations

ICAEW REP 088/26 Aligning the time limits for recovery of NIC with income tax
  • Representation
  • 12 Oct 2026
  • PDF (201kb)
A representation dated 12 October 2026 to a consultation published by HMRC on 13 July 2026.
ICAEW REP 083/26 Introduction on mandatory registration for customs intermediaries
  • Representation
  • 21 Sep 2026
  • PDF (268kb)
A representation dated 21 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 084/26 Tax treatment of predevelopment costs
  • Representation
  • 21 Sep 2026
  • PDF (246kb)
A representation dated 21 September 2026 to a consultation published by HMRC on 16 June 2026.
ICAEW REP 082/26 Land remediation relief
  • Representation
  • 17 Sep 2026
  • PDF (207kb)
A representation dated 17 September 2026 to a consultation published by HMRC on 13 July 2026.
ICAEW REP 078/26 Customs modernisation
  • Representation
  • 15 Sep 2026
  • PDF (227kb)
A representation dated 15 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 079/26 Call for evidence on PAYE settlement agreements
  • Representation
  • 15 Sep 2026
  • PDF (285kb)
A representation dated 15 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 080/26 Call for evidence on voluntary NIC
  • Representation
  • 15 Sep 2026
  • PDF (208kb)
A representation dated 15 September 2026 to a consultation published by HMRC on 23 June 2026.
ICAEW REP 075/26 Autumn Budget 2026: Give business breathing space to deliver growth
  • Representation
  • 15 Sep 2026
  • PDF (393kb)
A representation dated 9 September 2026 to the UK government ahead of the Autumn budget on 28 October 2026.