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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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Has HMRC sent your client a letter?

HMRC may send a nudge letter or open an enquiry, and the taxpayer may have options for making a disclosure to HMRC. ICAEW’s Tax Faculty sets out the key points.
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Economy explainers: what is the tax gap?

HMRC publishes figure each year about the UK's 'tax gap', but what is it? ICAEW experts describe what this shortfall is, what causes it and whether it is getting bigger.
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Making complaints to HMRC

You may sometimes find yourself in the position of having to make a complaint to or about HMRC. ICAEW Tax Faculty has produced this guide to help you through this process.
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HMRC contact information

This guide provides a list of regularly used HMRC contact information. It includes telephone numbers and postal addresses, together with a number of tips. The guide seeks to help direct tax agents to the appropriate point of contact within HMRC.
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Exclusive

Practical points: tax administration 2023

Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
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Agents and HMRC

UK tax rates, allowances and reliefs
  • Helpsheets and support
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
HMRC contact information
  • Helpsheets and support
This guide provides a list of regularly used HMRC contact information. It includes telephone numbers and postal addresses, together with a number of tips. The guide seeks to help direct tax agents to the appropriate point of contact within HMRC.
Making complaints to HMRC
  • Helpsheets and support
You may sometimes find yourself in the position of having to make a complaint to or about HMRC. ICAEW Tax Faculty has produced this guide to help you through this process.
Exclusive Report and resolve a tax problem
  • Helpsheets and support
Guidance on how to resolve clients’ tax problems, report HMRC service issues and get help with technical tax issues.

Tax returns

Tax return tips for sole traders: the cash basis
  • Article
  • 06 Nov 2025
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
Most businesses and agents see no benefits to MTD income tax
  • Article
  • 04 Nov 2025
A recent survey of businesses and agents found that while awareness of Making Tax Digital (MTD) for income tax has improved, it is expected to increase costs and time pressures without having any benefits for businesses.
Help with paying tax and claiming tax repayments
  • Article
  • 03 Nov 2025
Millions of taxpayers will have tax to pay on submitting their self assessment (SA) tax return for 2024/25, or will be due a tax refund. ICAEW’s Tax Faculty explains how to avoid interest and penalties on late payments and avoid repayment delays.
First MTD mandation letters to be sent this month
  • Article
  • 03 Nov 2025
Sole traders and landlords who filed their 2024/25 self assessment (SA) tax return by the end of August 2025 will be the first to be notified by HMRC that they must comply with Making Tax Digital (MTD) for income tax from April 2026.
Making the most of capital losses
  • Article
  • 27 Oct 2025
ICAEW’s Tax Faculty provides a step-by-step guide to capital losses, highlighting areas where mistakes can be made and opportunities may be missed, in the run-up to the income tax self assessment (ITSA) filing deadline.
Wealthy taxpayers asked to check if tax return required
  • Article
  • 27 Oct 2025
HMRC is writing to wealthy taxpayers it believes should have submitted an income tax self assessment (ITSA) tax return for the tax year ended 5 April 2023 but failed to do so.
Student loan repayments and payrolled benefits
  • Article
  • 21 Oct 2025
ICAEW is reminding taxpayers to complete a new box on their 2024/25 income tax self assessment (ITSA) tax return where their employment income includes payrolled benefits in kind (BIKs) and they make student loan repayments.
Prepare for change with ICAEW’s tax content
  • Article
  • 13 Oct 2025
Tax return season, the start of Making Tax Digital (MTD) for income tax and the prospect of significant changes to the tax system all pose challenges for the tax profession in the months ahead. Stay informed and earn CPD with ICAEW’s tax content.
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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 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 Filing returns and paying tax
  • eBook chapter
  • Sep 2025
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on the rules and requirements according to which taxpayers (whether individuals, companies, trustees, etc.) are obliged to make a return of taxable income.
Exclusive HMRC powers
  • eBook chapter
  • Sep 2025
  • 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.
Exclusive Self-assessment
  • eBook chapter
  • Sep 2025
  • Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive Self-assessment penalties
  • eBook chapter
  • Sep 2025
  • Satwaki Chanda, Jacquelyn Kimber, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on penalties for incorrect tax returns.
Exclusive SDLT administration and compliance
  • eBook chapter
  • Aug 2025
  • Ros Martin
  • Stamp Taxes
A chapter covering what must be notified to HMRC, on whom the responsibility for notification and payment of SDLT falls, and the relevant processes and requirements. Includes details of HMRC powers, and penalties which may be imposed for non-compliance.
Exclusive The VAT return
  • eBook chapter
  • Aug 2025
  • Andrew Needham
  • Value Added Tax
This chapter is designed to give a basic guide to the completion of the VAT return.
Exclusive Income tax compliance
  • eBook chapter
  • Aug 2025
  • John Hiddleston, Azets
  • Income Tax
A full chapter providing a practical overview of compliance issues relating to income tax.
Exclusive Sole trader or partnership?
  • eBook chapter
  • Aug 2025
  • John Hiddleston
  • Income Tax
A section providing a practical overview of income tax issues relating to partnerships and LLPs. Covers topics such as disguised employment via LLPs, partnership tax returns, reform of partnership taxation, partnerships with mixed membership, and sideways losses.
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.

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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 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.
Exclusive VAT administration, appeals and interest
  • eBook chapter
  • 2021
  • Malcolm James
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Exclusive Administration of taxation in the UK
  • eBook chapter
  • 2021
  • Malcolm James
A section providing a brief overview of the day-to-day administration of the UK tax system. It covers complaints procedures, obtaining advice from HMRC, dealing with HMRC errors and delays, and more.
Exclusive Self-assessment enquiries, discovery assessments and investigations
  • eBook chapter
  • 2021
  • Malcolm James
Outlines the difference between HMRC enquiries under self-assessment and discovery assessments. The chapter also addresses settlements, penalties and criminal proceedings and lists the main criminal offences related to tax.
Exclusive Tax appeals and administration
  • eBook chapter
  • 2021
  • Malcolm James
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
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.

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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 administration. A selection of recent books covering this topic is set out below.
Closure notices: ending HMRC enquiries
  • Library book
  • 2025
  • K. Gordon
  • Claritax Books
This book examines the statutory rules and various practicalities relating to closure notices issued by HMRC, from the taxpayer’s point of view. The author explains how to obtain a notice and how to deal with it once it has been issued.
Tolley's tax cases, 2025
  • Library book
  • 2025
  • K. Walton
  • LexisNexis
An annual guide to tax cases, summarising all key court, Special Commissioners' and First-tier Tribunal decisions relevant to current direct tax legislation. This latest edition includes summaries of over 2,800 tax cases, from 1875 to the present day.
Tolley's VAT cases, 2025
  • Library book
  • 2025
  • L. Fallon, A. Millar, E. Thompson
  • LexisNexis
An annual guide to VAT cases. This latest edition includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2025.
Schedule 36 notices: HMRC information requests, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax Books
This book examines the extent of HMRC's powers to obtain information and documents from taxpayers and certain third parties, as well as the associated safeguards and constraints. The author aims to assist readers in recognising and challenging information notices that are not within the law.
The Telegraph tax guide 2024: your complete guide to the tax return for 2023/24
  • Library book
  • 2024
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2023/24 financial year. Includes a number of tax saving tips, and covers key changes from the Budget and Treasury Statements. Points are illustrated with worked examples.
Taxpayer safeguards: rights and protections for individuals, 3rd ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax
This book explores in a practical manner the safeguards that are available for taxpayers when trouble arises with HMRC. The author covers the whole spectrum of protections – statutory, judicial, administrative, and so on.
A practical guide to tax disputes, 3rd ed.
  • Library book
  • 2024
  • A. Craggs, J. Hickey, J. Levy
  • Lexis Nexis
A guide to preparing for and taking part in a hearing in the tax tribunals or courts. Includes coverage of relevant legislation and case law, as well as various practical tips. This third edition takes account of several recent procedural changes.
Tax litigation handbook
  • Library book
  • 2024
  • Pump Court Tax Chambers
  • Bloomsbury Professional
An in-depth guide to all aspects of procedure in tax disputes, appeals and litigation, with commentary that is both technical and practical. This title is the successor to the previously published Hamilton on Tax Appeals.

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.
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