HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to the administration of tax.
This guide to help you through the HMRC complaits process.
Learn about the HMRC toolkits that provide guidance on areas of error frequently seen in tax returns.
This guidance summarises the different methods of paying tax to HMRC.
Features and articles
The Tax Faculty’s Caroline Miskin provides advice on avoiding Making Tax Digital for VAT penalties, including what to do if things go wrong and HMRC’s so-called light touch approach. Her key advice is: whatever issues you may have with filing a VAT return, pay the VAT by the due date.
Robin Williamson reports on the 2019 case of Krzysztof Pokorowski v HMRC where the tribunal said HMRC’s pursuit of penalties was “a scandal”.
ICAEW Tax Faculty provides analysis of the announcements relating to tax avoidance, evasion and compliance in the 2018 Budget.
Rebecca Cave provides a summary of the key proposals contained in the current draft Finance Bill legislation, including benefits-in-kind, capital gains, VAT, HMRC powers and more.
Tax investigations expert John Cassidy explains the latest sanctions for offshore non-compliance and the importance of the 30 September 2018 deadline.
Tax director Gary Rowson looks at the alarming increase in deliberate penalties from HMRC and suggests ways to help defend clients, including examples of recent case law, the meaning of ‘deliberate’ and burden of proof.
The Revenue is cracking down tax evaders with offshore assets
Sarah Ghaffari considers the latest on Making Tax Digital, whether ICAEW’s position has changed and explains exactly what our Making Tax Digital hub has to offer – including relevant news items, draft legislation and information about software and cyber security
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This chapter identifies when income tax is payable and how interest is calculated on underpaid or late payments. It also touches on the tax penalties which may be imposed for failing to comply with tax law.
Late submission penalties
Trust registration service penalties
MTD - Interest harmonisation and sanctions for late payment
Penalties for enablers of defeated tax avoidance