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Tax administration and compliance

Expert commentary and practical guidance from ICAEW related to the administration of the UK tax regime, covering agents work with HMRC and tax returns, as well as the compliance issues, including appeals and investigations, avoidance, evasion, money laundering and penalties.

In this section

Agents and HMRC

HMRC toolkits

Learn about the HMRC toolkits that provide guidance on areas of error frequently seen in tax returns.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work. The latest version came into effect on 1 March 2017 and has now been republished in a new digital format designed to make it easier to navigate than the existing paper version.

Defending deliberate HMRC penalties

Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.

MTD - where are we now?

Sarah Ghaffari considers the latest on Making Tax Digital, whether ICAEW’s position has changed and explains exactly what our Making Tax Digital hub has to offer – including relevant news items, draft legislation and information about software and cyber security