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Tax administration and compliance

Expert commentary and practical guidance from ICAEW related to the administration of the UK tax regime, covering agents work with HMRC and tax returns, as well as the compliance issues, including appeals and investigations, avoidance, evasion, money laundering and penalties.

In this section

Agents and HMRC

HMRC toolkits

Learn about the HMRC toolkits that provide guidance on areas of error frequently seen in tax returns.

Fee protection insurance

Technical helpsheet issued to help ICAEW members understand the options available to a firm wishing to provide access to fee protection insurance.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

EU new disclosure rules

Jane Moore looks at the new disclosure rules devised by the EU and the OECD, concentrating on the EU DAC6 rules, the timetable for introducing legislation, the OECD’s MDR and what the rules cover.

EU new disclosure rules

Jane Moore looks at the new disclosure rules devised by the EU and the OECD, concentrating on the EU DAC6 rules, the timetable for introducing legislation, the OECD’s MDR and what the rules cover.

Using the non-statutory clearance facility

Pete Miller of The Miller Partnership explains how to use the non-statutory clearance facility for your clients’ proposed transactions. He goes into detail about when you can get clearance, when a clearance is binding, how to apply and questions of fact.

Tax avoidance - issues for IPs

With the release of the Paradise Papers, the spotlight has been shone on high profile abuses of tax legislation, where individuals have subverted the letter of the law to reduce their personal tax position, often in the sum of hundreds of thousands of pounds.

Common Reporting Standard requirements and charities

The Common Reporting Standard (CRS) requirements are now in place. Charities and other not-for-profit organisations need to consider now whether they are required to report to HMRC under the standard.

Professional conduct in relation to taxation (PCRT)

PCRT sets out the principles and standards of behaviour that all members, affiliates and students must follow in their tax work. The latest version came into effect on 1 March 2017 and has now been republished in a new digital format designed to make it easier to navigate than the existing paper version.

Making Tax Digital - Are you ready?

Join Anita Monteith, Sarah Ghaffari and Caroline Miskin for the latest information on preparing for MTD for VAT which starts from April 2019.

MTD for VAT penalties

The introduction of Making Tax Digital for VAT has prompted discussion about the risk of penalties where introducing new processes breach of the regulations.

Shining a light on cryptocurrency

Michelle Robinson considers cryptocurrency and how it should be taxed. She explores cryptomining and passive investors, as well as giving some practical examples and explaining why HMRC does not consider cryptocurrency to be currency or money.

TAXtalk January 2019

With only 2 weeks until the 31 January self assessment deadline, the team discusses last minute filing issues practitioners are reporting as they continue filing tax returns, including a warning about payments on account. Making Tax Digital for VAT starts in just over 11 weeks so the discussion also looks at more tips for coping and has some up to date news on how MTDV is shaping up.

Is there anything more taxing than taxes?

Did you know that the number of firms facing asset seizures by HMRC is up 45% on 2016/2017? John Clarke, the Head of Business Development discusses the potential minefield that is dealing (or not dealing with) with income tax.