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How to Build a Better Tax System: help to reshape the system

Author: ICAEW Insights

Published: 29 Sep 2026

ICAEW wants members to help refine and prioritise proposals to improve the UK tax system. Chief Executive Alan Vallance urges the people who work with the system every day to help ICAEW make the strongest possible case for change.

Key takeaways:

  • The five institutional pillars of tax: ICAEW’s campaign, How to Build a Better Tax System, looks at five pillars – administration, policymakers, the tax profession, the judiciary, and digital infrastructure – that are essential for a strong functioning, modern tax regime.
  • Member consultation on tax reforms: ICAEW’s Tax Faculty is consulting with UK members, policymakers, HMRC and other professional bodies on the elements of the tax system that need to be improved, with particular emphasis on the five pillars.

The tax profession is a crucial pillar of the UK tax system. Taxpayers rely on a trusted tax profession to help turn complex rules into practical actions.

But the profession’s importance goes beyond the services it provides. Tax professionals are also uniquely placed to improve the system itself. No one understands the strengths, weaknesses, and practical realities of the tax system better than the people who work with it every day.

Issues such as overly complex legislation, ineffective HMRC processes, complex digital systems and long-running disputes can have a significant impact on qualified tax advisers. In turn, this makes it harder for them to provide the necessary level of service to taxpayers.

Understanding and addressing these challenges has been a key focus of ICAEW’s How to Build a Better Tax System campaign. The tax profession is one of the five key pillars of the campaign, alongside the tax administration; policymakers; the judiciary; and digital infrastructure. 

As part of this campaign, ICAEW has worked with volunteers and members to identify common issues and develop proposals for reform across the five pillars. As the campaign moves into its next phase, ICAEW members can help assess:

  • which proposals would make the biggest difference in practice,
  • where we've got things right,
  • what we may have missed, and
  • where further refinement may be needed. 

“Together, we've identified the challenges, explored the causes of friction, and developed ideas for reform, but this is only the start of the conversation,” says ICAEW Chief Executive Alan Vallance. “If we're going to make the strongest possible case for change, we need to hear from more of the people who work with the system every day.

“Nobody is better placed than ICAEW members to tell us what works, what doesn't, and where reform would make the biggest difference.”

ICAEW members are encouraged to read about each of the five pillars and respond with their thoughts and suggestions. This will help ICAEW to refine and prioritise the recommendations, strengthening the case for change.

“You see how policy works – or doesn’t work – in practice,” adds Vallance. “You see where complexity in the tax system creates unnecessary burdens. And you're often best placed to identify the solutions to these problems.”

Get involved

Those who want to get involved can take a survey on the state of the UK tax system, or email ed.saltmarsh@icaew.com with their thoughts. 

How to build a better tax system

The UK tax system is failing. ICAEW has identified five pillars critical to creating a system fit for the future and wants members views on potential solutions.
Read more Tell us your view

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