Corporate criminal offence rules
HMRC has published an update on its CCO investigations. As at 31 December 2025, HMRC had secured one charging decision and was pursuing 11 live CCO investigations. It further had 32 live opportunities under review and had reviewed and rejected an additional 126 opportunities. An earlier article provides more information on the CCO and has data for prior periods.
Business systems integration
HMRC has published a call for evidence to gather views on the role business systems integration could play in making it easier for businesses to keep records. Responses are required by 4 June 2026.
The call for evidence notes that many small businesses use software or business bank accounts to manage their finances, alongside other digital systems that facilitate sales and purchases, for example, electronic point of sale machines. Integration can connect those systems with accounting software, enabling data to flow automatically between them and removing the need for manual entry.
HMRC service performance
HMRC has updated its performance report for 2025-2026 to include data for January 2026. Key points include that HMRC improved its performance on answering calls in January 2026 compared to December 2025, reducing the average call waiting time from16 minutes and 45 seconds to 12 minutes and 14 seconds. HMRC’s performance for the quarter ended 31 December 2025 is considered in detail in an earlier article.
Student loans inquiry
Parliament’s Treasury Committee has launched a new inquiry into student loans and the broader taxation of graduates. Anyone over the age of 16 can contribute their experiences directly to the inquiry through an online survey. ICAEW has published an article that explains how student loans work.
Tax Faculty
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