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Tax compliance

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

In this section

Use Alternative Dispute Resolution to settle a tax dispute

Guidance on HMRC's ADR process, which provides businesses and individuals with an alternative way of resolving tax disputes. ADR was initially trialled for small and medium enterprises and individual customers only, but has now been made available to larger and more complex businesses too.

Estimated tax gap falls to £32bn

HMRC figures released for the pandemic period of 2020/21 show the tax gap held steady at 5.1% in percentage terms, but fell by £2bn in real terms as theoretical tax liabilities fell. ICAEW’s Tax Faculty looks at the key data.

Tax news in brief 11 May

Highlights from the broader tax news for the week ending 11 May 2022, including: late payment interest rate increase; guidance on changes to VAT penalties and VAT interest charges; revocation of recognised status for Moscow Stock Exchange; a GAAR Advisory Panel Opinion; exclusivity clauses in employment contracts; and HMRC’s Residential Property Developer Tax Manual.

Tax news in brief

Highlights from the broader tax news for the week ending 23 March 2022, including: guidance on plastic packaging tax that has the force of law; increased interest rates for late payment of tax; and a tax-geared penalty for failure to comply with an information notice.

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.

Serial tax avoiders

A chapter on HMRC powers in relation to serial tax avoiders.

Guide to taxpayers’ rights and HMRC powers

Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.

Disclosure of tax avoidance schemes

A chapter on HMRC powers in relation to disclosure of tax avoidance schemes (DOTAS) rules.

Penalties

A chapter on HMRC powers in relation to tax penalties.

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