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Tax administration

Help for tax advisers in their work with HMRC, including filing tax returns contact information, links to HMRC's toolkits and support in how to make complaints.

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Making complaints to HMRC

This guide to help you through the HMRC complaits process.
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HMRC contact information

HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
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Practical points: tax administration

Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers making tax digital; tax payments and repayments; and tax returns.
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Agents and HMRC

ICAEW technical round-up: September 2023
  • Article
  • 27 Sep 2023
This month’s top stories include HMRC’s new online overlap relief form; changes to agent authorisation for VAT; and the self assessment registration deadline approaches.
HMRC to ask VAT-registered businesses to prove UK establishment
  • Article
  • 25 Sep 2023
Businesses registered for VAT at a high-volume address will be asked by HMRC to prove they are established in the UK.
HMRC service standards announcement signals new low, ICAEW
  • Press release
  • 25 Sep 2023
HMRC’s decision to scrap a key waiting time target on one of its phone lines is a new low for the Department and suggests it is failing to manage the tax system effectively and efficiently, chartered accountancy body ICAEW has said.
Agents should expect even longer waiting times on the ADL
  • Article
  • 20 Sep 2023
HMRC is to formally remove the 10-minute average waiting time standard on the agent dedicated line (ADL). Calls to the ADL on individual PAYE matters may be routed to a separate team.
Agent authorisation for VAT is changing
  • Article
  • 06 Sep 2023
HMRC will remove the functionality that allows agent authorisations for VAT to be copied across to the agent services account. VAT authorisations already copied across are unaffected. It will still be possible to copy authorisations for MTD ITSA.
ICAEW technical round-up: August 2023
  • Article
  • 31 Aug 2023
This month’s top stories include HMRC’s extension to the trial for responding to old post; draft legislation released which prompts taxpayers to provide more information to HMRC; and the latest figures on HMRC caller waiting times.
Tax news in brief 30 August 2023
  • Article
  • 29 Aug 2023
Highlights from the broader tax news for the week ending 30 August 2023, including: HMRC service standards; advisory fuel rates; and a new HMRC technical manual.
Where are the gaps in HMRC’s digital services?
  • Article
  • 14 Aug 2023
ICAEW’s Tax Faculty wants to get your thoughts on the top priorities for the development of HMRC’s digital services.

Tax returns

Self assessment registration deadline approaches
  • Article
  • 12 Sep 2023
Taxpayers who need to submit a tax return for the tax year to 5 April 2023 should register for self assessment (SA) by 5 October 2023. Individuals who no longer need to file a tax return should also contact HMRC to have their notice to file withdrawn.
Exclusive HMRC’s appetite for clearance
  • Article
  • 01 Sep 2023
In the second part of our series, Nick Wright explains HMRC’s current attitude to providing statutory clearance for transactions.
Taxpayers should prepare to provide more information to HMRC
  • Article
  • 24 Jul 2023
Draft legislation released on 18 July indicates that business and individual taxpayers will be required to provide more information, from creative sector relief regimes to PAYE reporting, to HMRC in the coming years.
ICAEW supports greater pre-population of tax returns
  • Article
  • 18 Jul 2023
Pre-population has the potential to increase accuracy and reduce taxpayer compliance obligations. However, it must be balanced with mechanisms for taxpayers to check and amend pre-populated data.
Exclusive Trading company and investment company computations under CTSA
  • eBook chapter
  • 01 Jul 2023
Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company.
VAT at 50: what does the future hold?
  • Article
  • 30 Jun 2023
Filmed at the recent Tax Faculty conference, our video looks at the issues of simplicity, sustainability and technology from the key speeches and the views of the future from those in the know.
Exclusive Policymaking for a digitally advanced tax administration
  • Article
  • 30 Jun 2023
Steve Wade reviews what progress has been made towards adapting policymaking for a digital world.
ICAEW responds on simplifying income tax administration
  • Article
  • 14 Jun 2023
HMRC’s discussion document on simplifying income tax administration covers several disparate topics. ICAEW’s response agrees that improvements are possible if HMRC has the resources to develop its digital services and the needs of agents are considered.
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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.
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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.

Exclusive Tax planning for farm and land diversification (6th edition)
  • eBook
  • 01 Sep 2023
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 Trading company and investment company computations under CTSA
  • eBook chapter
  • 01 Jul 2023
Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company.
Exclusive Self-assessment
  • eBook chapter
  • 01 Feb 2023
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive Self-assessment penalties
  • eBook chapter
  • 01 Feb 2023
A full chapter providing practical guidance on penalties for incorrect tax returns.
Exclusive HMRC powers
  • eBook chapter
  • 01 Feb 2023
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.
Exclusive Value added tax
  • eBook chapter
  • 01 Sep 2022
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive Guide to taxpayers’ rights and HMRC powers
  • eBook
  • 01 Aug 2022
Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.
Exclusive Tax returns
  • eBook chapter
  • 01 Aug 2022
A chapter on taxpayers' rights and HMRC powers in relation to tax returns.
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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.

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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.
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ICAEW Tax and VAT Helpline

ICAEW Tax and VAT helpline is a subscription based service provided by Markel Tax to ICAEW members for a fixed number of queries in a 12-month period.

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TAXconnect

TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to Tax Faculty members on a range of tax problems for a nominal fee.

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