Certificate of residence applications
HMRC has announced that all applications for a certificate of residence or letter of confirmation must now be made online. HMRC says that use of the online form will help it to “process applications more efficiently”, and that the online service can also be used to upload tax forms issued by overseas tax authorities showing withholding of tax.
Voluntary national insurance contributions
In ICAEW Representation 80/26, ICAEW has responded to the government’s call for evidence on voluntary national insurance contributions (NIC). ICAEW says that voluntary NIC remains “a useful tool for those who wish to maintain their entitlement to the UK state pension (and other contributory benefits) and avoid or cover gaps in their contributions record”. ICAEW expresses its support for “a review into the current system to ensure it is fair, accessible, sustainable and remains fit for purpose”.
ICAEW Representation will be published at 2026 Tax Representations | ICAEW in due course.
Creative industries tax relief
HMRC has published statistics relating to claims made for the creative industry tax reliefs for the year ended 31 March 2025. In total, £2.45bn of relief was paid out in relation to 2024/25, up from £2.28 billion for 2023/2024.
Employment related securities
HMRC has begun to issue £100 late filing penalties where an employment related securities (ERS) return for 2025/26 was not submitted by 6 July 2026 (the filing date). An additional automatic penalty of £300 will apply if the return remains outstanding three months after the filing deadline, and a further £300 penalty will be charged if the return is still outstanding six months after the filing deadline.
Further information
How to build better tax system
ICAEW outlines the five institutional pillars needed to ensure the proper functioning of the UK tax system.
Tax Faculty
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