Webinars, videos and other recordings, produced by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.
Look up tax rates, the latest tax news and information on double taxation treaties.
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
The Tax Faculty has formulated Ten Tenets for a Better Tax System. This comprises 10 key characteristics against which to evaluate tax systems and tax policies, which include: simplicity, certainty and reasonableness.
Features and articles
Like cats and dogs FATCA and CRS share features, but their differences run deep
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
Download a PDF copy of the Q&A that accompanied a webinar discussing the Foreign Account Tax Compliance Act (FATCA).
Download a PDF copy of the slides that accompany a webinar discussing the Foreign Account Tax Compliance Act (FATCA).
The Model 1 Intergovernmental Agreement (IGA) is a standard template that facilitates FATCA reporting.
Flowchart prepared by the Society of Trust and Estate Practitioners to illustrate trusts under a model 1 intergovernmental agreement (IGA): Jurisdiction X.
HMRC guidance notes on implementation of the International Tax Compliance (United States of America) Regulations 2014. These guidance notes supersede the 28 February 2014 version. Further amendments and additions to this guidance will be required as a result of the changes to the US Regulations.
FATCA flowchart for UK trusts under the UK/USA Intergovernmental Agreement (IGA).
Flowchart covering UK trusts under the UK/USA Intergovernmental Agreement (IGA).
This paper summarises the key aspects of the Foreign Account Tax Compliance Act (FATCA) and alerts members of professional firms to the action needed at various points over the coming months to ensure that your firm, its partners and its associated entities are properly meeting their obligations under the new rules and that you are able to discuss them with your clients.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
A chapter on the US Foreign Account Tax Compliance Act (FATCA) in this tax planning manual for those advising high net worth individuals from the UK or US.
Appendix on the US FATCA, Intergovernmental Agreements (IGAs) and the OECD global standards in this tax planning manual for those advising high net worth individuals from the UK or US. Sections include: Differences in defining reporting FFIs; Differences in defining passive NFFEs; Defining reportable persons and amounts.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
List of Intergovernmental Agreements (IGA) by jurisdiction, alongside current status and effective dates. The list includes PDFs of IGA, related agreements, arrangements, corrections and understandings.
Official US guidance on FATCA for individuals and institutions, including a list of approved foreign institutions that have a Global Intermediary Identification Number (GIIN).
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.