ICAEW.com works better with JavaScript enabled.

Tax compliance and investigation

Expert commentary and practical guidance from ICAEW related to tax compliance, as defined by HMRC. This includes appeals and investigations, avoidance, evasion, and penalties.

Contents
Back to top
Board meeting

Professional conduct in relation to taxation (PCRT)

Compliance with Professional Conduct in Relation to Taxation (PCRT) is mandatory for members advising on UK tax matters. Members must be familiar with and comply with PCRT and a failure to do so may result in disciplinary action.
Read more

Appeals, disputes and investigations

Exclusive From tax return to tax investigation - HMRC trends for tax agents
  • Webinar
  • 21 Sep 2026
The UK tax system is currently undergoing a major shift that goes beyond specific legislation to the purpose of HMRC and to HMRC’s view of taxpayers and tax advisor intentions towards the UK tax system. This shift has had a direct, practical impact on several points of the tax lifecycle: from getting clarity on a tax position, to filing a tax return, to handling a tax enquiry if it arises and agreeing the appropriate level of penalty.
Tax news in brief 8 July 2026
  • Article
  • 08 Jul 2026
Highlights from the broader tax news for the week ending 8 July 2026, including the publication of new statutory guidance on the Pillar Two taxes.
Referees found to be self-employed in long-running tax case
  • Article
  • 19 May 2026
12 years on from the events, and eight years after the first court decision was handed down, the First-tier Tribunal (FTT) appears to have blown the final whistle in the Professional Game Match Officials Ltd (PGMOL) case.
Suspension of penalties for a one-off tax error
  • Article
  • 25 Feb 2026
ICAEW’s Tax Faculty explains why HMRC may be unlikely to agree to suspend a penalty relating to a one-off error in a tax return and looks ahead to the potential reform of the penalties system.
View all

Avoidance

Exclusive Significant changes proposed to the taxation of distributions
  • Article
  • 03 Aug 2026
The government’s proposals, set out in a consultation document published on 23 June 2026, have implications across a wide range of areas, including corporate restructuring and the loans to participators and purchase of own shares rules.
Mandatory registration, sanctionable conduct and other key changes: overview of new measures and risks in practice
  • Library book
  • 01 Aug 2026
A short digest examining recent developments in tax adviser compliance, with a focus on key obligations and sanctions. Covers promoters of tax avoidance schemes, mandatory registration, sanctionable conduct, and HMRC’s Standard for Agents.
Close company key updates and planning for OMB advisers
  • Library book
  • 01 Jul 2026
A short digest covering close company tax issues, including shareholder loans, transfers of value, deferred consideration on company sales, transactions in securities, anti-phoenix rules, director’s loan accounts, property extraction and family investment companies.
Prepare for 2026/27: Employers
  • Article
  • 03 Feb 2026
In the first of a series of articles looking ahead to 2026/27, the Tax Faculty highlights five changes affecting employers from April 2026 including new rules for supply chains and increases in the national minimum wage (NMW).
View all

Evasion

Exclusive Collecting tax - how much and when?
  • Article
  • 25 Aug 2026
HMRC proposals could change how self-employed taxpayers and small businesses pay tax, with monthly instalments and direct debit payments under consultation.
ICAEW rejects case for new recklessness offence
  • Article
  • 18 Aug 2026
HMRC should make better use of its current powers before the government considers introducing a new criminal offence for recklessly making an untrue statement to HMRC regarding a direct tax matter, says ICAEW.
Mandatory registration, sanctionable conduct and other key changes: overview of new measures and risks in practice
  • Library book
  • 01 Aug 2026
A short digest examining recent developments in tax adviser compliance, with a focus on key obligations and sanctions. Covers promoters of tax avoidance schemes, mandatory registration, sanctionable conduct, and HMRC’s Standard for Agents.
Opinions mixed on HMRC performance for 2025/26
  • Article
  • 14 Jul 2026
HMRC answered calls and responded to post more quickly in 2025/26 than in previous years. However, a survey of agents and taxpayers suggests that the quality of HMRC’s services continues to fall short of expected standards.
View all

Penalties

Tax news in brief 1 July 2026
  • Article
  • 01 Jul 2026
Highlights from the broader tax news for the week ending 1 July 2026, including an update from HMRC on penalties for the late filing of Pillar Two returns.
HMRC clarifies formal and informal reporting for estates
  • Article
  • 22 Jun 2026
HMRC has reminded agents of the correct approach when reporting the income received and gains realised during the administration period of a deceased’s estate.
Penalty regime for MTD for income tax becomes clearer
  • Article
  • 18 Mar 2026
ICAEW’s Tax Faculty highlights key points from HMRC guidance on the new penalty regime that applies to taxpayers who use Making Tax Digital (MTD) for income tax.
Prepare for 2026/27: Companies
  • Article
  • 25 Feb 2026
ICAEW’s Tax Faculty highlights some of the key changes for companies ahead of the start of the new financial year on 1 April 2026, including increased penalties for the late filing of company tax returns.
View all

Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
Find out more
Tax Faculty image

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Accounting and Tax Service.

Exclusive Partnership tax returns, enquiries and administration
  • eBook chapter
  • 2026
  • David Whiscombe
  • Partnership Taxation
A chapter on partnership tax returns and related matters. Includes coverage of filing dates, allocations of ‘partnership share’, enquiry procedures, and penalties which may be imposed.
Exclusive Value added tax
  • eBook chapter
  • 2026
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive Tax planning for farm and land diversification
  • eBook
  • 2026
  • Julie Butler
  • Tax Planning for Farm and Land Diversification
Julie Butler explores the latest developments in the area of tax planning for farm and land diversification, including protecting the farm's assets, alternative land use, hobby and lifestyle farming, letting activity and divorce and farming.
Exclusive HMRC powers
  • eBook chapter
  • 2026
  • Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

View all

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Tax treaty case law around the globe 2024
  • eBook
  • 2025
  • Cihat Öner, Eric Kemmeren, Mart van Hulten
This book covers the 36 most important tax treaty cases that were decided around the world in 2023, examining how courts applied and interpreted double tax conventions.
Exclusive Estate planning: anti-avoidance
  • eBook chapter
  • 2024
  • Lesley King
  • Private Client Wills Trusts and Estate Planning
A section outlining the rules and regulations that have been enacted to combat the effectiveness of tax avoidance schemes in estate planning contexts. Includes consideration of the general anti-abuse rule (GAAR) and the Disclosure of Tax Avoidance Scheme (DOTAS) Regulations.
Exclusive Mandatory disclosure rules
  • eBook
  • 2023
  • Georg Kofler [and others]
Contains 39 national reports from experts in international tax law with strong knowledge in the OECD/G20 BEPS Project and EU developments where they discuss their countries' objectives and experiences regarding the impact and implementation of MDR.
Exclusive Anti-avoidance
  • eBook chapter
  • 2023
  • IBFD
  • Global Corporate Tax Handbook
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
Exclusive Telegraph Tax Guide 2023
  • eBook
  • 2023
  • Telegraph Media Group
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive Paying your tax, interest and penalties
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, setting out practical points relating to the payment of tax, interest and penalties. It includes some advice on what to do if you are unable to settle your tax bill.
Exclusive How to complete your Tax Return and work out your tax
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, giving practical pointers on completing a Tax Return. It also covers related matters such as filing deadlines and registering for Self Assessment. The author provides an illustrative worked example.
Exclusive You and HMRC
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter giving an overview of HMRC's powers and responsibilities with regard to the day-to-day running of the UK tax system, along with practical recommendations as to how individual taxpayers ought to deal with HMRC.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

View all

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on tax compliance. A selection of recent books on this topic is set out below.
Mandatory registration, sanctionable conduct and other key changes: overview of new measures and risks in practice
  • Library book
  • 2026
  • R. Martin
  • LexisNexis
A short digest examining recent developments in tax adviser compliance, with a focus on key obligations and sanctions. Covers promoters of tax avoidance schemes, mandatory registration, sanctionable conduct, and HMRC’s Standard for Agents.
Close company key updates and planning for OMB advisers
  • Library book
  • 2026
  • R. Durrant-Walker
  • LexisNexis
A short digest covering close company tax issues, including shareholder loans, transfers of value, deferred consideration on company sales, transactions in securities, anti-phoenix rules, director’s loan accounts, property extraction and family investment companies.
101 employer and employee tax tips, 2026/27
  • Library book
  • 2026
  • S. Bradford
  • Tax Insider
A collection of tax planning tips aimed at employers and employees. The author covers various exemptions and reliefs which are available to employees, and strategies for tax-efficient remuneration.
101 practical tax tips, 2026/27
  • Library book
  • 2026
  • S. Bradford
  • Tax Insider
A collection of tax planning tips, aimed at all taxpayers who are looking for effective and safe ways to save tax. Covers a range of taxes, including income tax, capital gains tax, and inheritance tax.
Why international tax is relevant to the small practitioner
  • Library book
  • 2026
  • J. Mindell
  • LexisNexis
A brief digest outlining why an advisor to a small business or an individual may need a working knowledge of international tax. Covers key scenarios, profit fragmentation, tax return preparation, permanent establishment, and withholding taxes.
Finance Bill 2026
  • Library book
  • 2026
  • R. Martin
  • LexisNexis
A short digest summarising the measures included in the Finance Bill 2025–26. Covers changes related to income tax, capital gains tax, corporate taxes, inheritance tax, vaping products duty, carbon border adjustment mechanism, avoidance, tax advisers, and other matters.
Procedural developments in contentious tax
  • Library book
  • 2026
  • A. Craggs, L. McKay
  • LexisNexis
A short digest outlining the noteworthy procedural developments around contentious tax which occurred during 2024 and 2025, and looking ahead to how the landscape may continue to evolve during 2026 and beyond.
Clarke's taxation of individuals and entities, 2025-26
  • Library book
  • 2025
  • D. Lawrance, C. Harrison
  • LexisNexis
An annual reference work for lawyers, accountants and others who advise individuals and entities on UK taxation, with a focus on those whose affairs have an international dimension. This edition reflects major recent reforms and evolving anti-avoidance rules.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Watch a Tax Faculty webinar

Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

You can register for Tax Faculty webinars by visiting our events page.
Register now
Cameraman filming
Can't find what you're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.