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Technical Releases and Representations: Taxation

ICAEW has issued Technical Releases providing guidance to members on tax issues and representations on taxation matters since 1972. Following the creation of the Tax Faculty in 1991, Technical Releases on taxation have been issued by the faculty.



Technical Releases on aspects of taxation were issued as part of the numerical sequence of releases between 1972 and late 1991.


The Tax Faculty was established in 1991 and all Technical Releases issued on taxation matters since this date have been published by the faculty. The Tax Faculty is the focus within ICAEW for Chartered Accountants working in the area of tax. It is a centre for excellence and an authoritative voice for ICAEW on taxation matters. It makes representations to Government and other authorities, and public pronouncements on major tax issues. It is a free standing body with its own constitution within the institute.


From the start of 1992 the numerical sequence was replaced by named series, as detailed below. All Technical Releases issued since 1992 have been numbered sequentially in the year of publication prefixed by the name of the relevant series; for example, TAX 11/98 or TAXREP 7/02.


The first named series for Technical Releases was simply called TAX and covered releases on taxation issues published by the Tax Faculty from 1992 until the end of 1998.


After 1 January 1999 Technical Releases on taxation matters have been published in two named series, TAXGUIDE and TAXREP. The full text of all Technical Releases since this date are available on the Tax Faculty website through their archive of Tax Guidance Notes.

The TAXGUIDE (Tax Guidance Notes) series covers Technical Releases published by the Tax Faculty covering ‘guidance and practical advice’ and has been issued from 1 January 1999 to the present day.

In addition, the Library & Information Service holds print copies of all Technical Releases:

The TAXREP (Tax Representations) series covers ‘Responses to consultation exercises by the revenue departments’ and has been published by the Tax Faculty from 1 January 1999 to the present day.

How can I get a copy of a Technical Release or representation?

New Technical Releases and representations are published in full text on the ICAEW website and can be downloaded free of charge.

Single copies of any historical Technical Releases not available to download from this website may be ordered from the ICAEW Library & Information Service. Our standard document supply charges apply when ordering Technical Releases.

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