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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 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

‘Boring’ policies will address economic challenges
  • Article
  • 19 Apr 2024
New policy solutions to problems facing the UK economy will be prosaic but important, Conservative Party Forum Chair John Penrose MP told a round table this week.
ABAB survey seeks views on HMRC’s performance
  • Article
  • 17 Apr 2024
ICAEW’s Tax Faculty is encouraging businesses and agents to give their views on dealing with HMRC and managing recent and forthcoming tax changes.
Tax news in brief 10 April 2024
  • Article
  • 09 Apr 2024
Highlights from the broader tax news for the week ending 10 April 2024, including: advance notification of disruption to HMRC services; advice for large businesses on contacting HMRC; and updated HMRC guidance on the process for claiming in-year refunds of CIS deductions.
Community amateur sports clubs asked to check their status
  • Article
  • 05 Apr 2024
HMRC is writing to community amateur sports clubs and asking them to check if they are still eligible to stay within the scheme.
New HMRC guidance on R&D tax relief
  • Article
  • 05 Apr 2024
HMRC has published additional and updated guidance on the new regime for R&D tax relief. The new regime is discussed in the Tax Faculty’s latest podcast.
Exclusive How to respond to an HMRC information request
  • Article
  • 04 Apr 2024
Is HMRC entitled to the information it has requested about your client? In the first of a series of articles on managing risk, solicitor Karen Eckstein outlines the factors to consider.
ICAEW gives five reasons to use the HMRC app
  • Article
  • 28 Mar 2024
Join the 1.2m people a month using HMRC’s app to get tax information, stay up to date with tax payments and more.
HMRC’s VAT online service for agents to be decommissioned
  • Article
  • 26 Mar 2024
Agents should use their agent services account to manage the VAT affairs of all clients going forward.

Tax returns

HMRC corrects advice given on tax relief for boiler repairs
  • Article
  • 19 Mar 2024
In 2023, HMRC issued a letter stating that boiler upgrades did not constitute a repair. However, HMRC is now contacting affected taxpayers acknowledging that this advice was incorrect.
Legislative changes will allow HMRC to move to digital by default
  • Article
  • 20 Feb 2024
The government has announced improvements and legislative changes intended to increase the use of HMRC’s online income tax services.
HMRC prompts disclosure of CGT liability on sale of shares
  • Article
  • 13 Feb 2024
HMRC has written to taxpayers who may have sold shares and failed to include the disposal on their tax return.
Exclusive Changes to the rules for low-income trusts and estates
  • Article
  • 02 Feb 2024
Mei Lim Cooper looks at some of the useful changes made by Finance (No. 2) Act 2023 to simplify the rules for trusts and estates. Most of the measures take effect from 6 April 2024.
1.1 million taxpayers miss self assessment filing deadline
  • Article
  • 01 Feb 2024
While a record 11.5 million self assessment tax returns were filed by 31 January, the number missing the deadline increased by 100,000.
ICAEW technical round-up: January 2024
  • Article
  • 30 Jan 2024
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
Self assessment tax returns for cryptoasset holders
  • Article
  • 09 Jan 2024
Individuals who received, sold or exchanged cryptoassets may be subject to income tax or capital gains tax (CGT) that should be reported on a self assessment tax return, due by 31 January 2024.
Help for postmasters completing 2022/23 tax returns
  • Article
  • 09 Jan 2024
HMRC has advised that postmasters who do not receive a top-up payment in good time to meet the 31 January 2024 filing deadline will not be subject to interest and penalties. HMRC also has a specialised team to deal with queries from postmasters.
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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 Tax litigation handbook
  • eBook
  • 2024
  • Pump Court Tax Chambers
The Tax Litigation Handbook is the successor to the previously published Hamilton on Tax Appeals. The book is intended to provide a guide to all aspects of procedure in tax disputes and litigation, with commentary that is both technical and practical. The book covers tax investigations and the appeals procedure, including all aspects of procedure before the First-tier Tribunal and Upper Tribunal.
Exclusive Business profits
  • eBook chapter
  • 2024
  • Lucy Webb
  • Bloomsburys Tax Rates and Tables
Tax rates and tables for business profits, updated to reflect measures announced in the Autumn Statement on 22 November 2023 and changes proposed in the Autumn Finance Bill 2023. The chapter includes sections on MTD, cash basis, fixed rate deductions, averaging profits for farmers and artists, car hire costs, residential property lettings, time limits for claims and elections, lease premiums and SEISS.
Exclusive Self-assessment
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on company tax returns and dealing with HMRC.
Exclusive HMRC powers
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, 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 penalties
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
A full chapter providing practical guidance on penalties for incorrect tax returns.
Exclusive Making tax digital tracker
  • eBook
  • 2023
  • Emma Rawson
  • Making Tax Digital Tracker
The Tracker provides plain English guidance on the operation of MTD, with sections covering VAT, income tax, corporation tax and tax agents in relation to MTD. 
Exclusive Value added tax
  • eBook chapter
  • 2023
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive Tax returns
  • eBook chapter
  • 2023
  • Robert Maas
  • Guide to Taxpayers Rights and HMRC Powers
A chapter on taxpayers' rights and HMRC powers in relation to tax returns.
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 You and HMRC
  • eBook chapter
  • 2023
  • Telegraph Media Group
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 The 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
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
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 Self-assessment enquiries, discovery assessments and investigations
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
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
  • UK Tax System - An Introduction
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.
Exclusive VAT administration, appeals and interest
  • eBook chapter
  • 2021
  • Malcolm James
  • UK Tax System - An Introduction
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
  • UK Tax System - An Introduction
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.
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.
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.
Dispute resolution outside of the tax tribunal
  • Library book
  • 2024
  • X.M. Manzano, S. Duncan
  • LexisNexis
A Tax Digest exploring the different options available to taxpayers and their advisers for resolving tax disputes that have reached an impasse or that have been subject to a final decision by HMRC without resorting to the formal appeals system.
Tax appeals: law and practice at the FTT, 6th ed.
  • Library book
  • 2024
  • K. Gordon
  • Claritax Books
A clear, in-depth guide to the procedures involved in taking a case to the First-Tier Tribunal Tax Chamber, and the legalities underpinning the tax appeals process. The author refers to numerous case precedents, taking care to elucidate their practical implications for other tribunal users.
Discovery assessments: how to challenge them, 4th ed.
  • Library book
  • 2023
  • K. Gordon
  • Claritax
This book covers the various issues relating to discovery assessments, with a focus on how they apply to income tax and capital gains tax. It provides a clear and comprehensive guide to the rules concerning discovery assessments, and sets out practical advice as to how such assessments may be challenged.
The Telegraph tax guide 2023: your complete guide to the tax return for 2022/23
  • Library book
  • 2023
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2022/23 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.
Tax disputes resolution: the new landscape
  • Library book
  • 2023
  • A. Lane
  • LexisNexis
A digest exploring aspects of tax avoidance and tax evasion, including case law relevant to disguised remuneration and to anti-avoidance schemes and their settlements with HMRC.
Schedule 36 notices: HMRC information requests, 2nd ed.
  • Library book
  • 2022
  • 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.
Taxpayer safeguards: rights and protections for individuals, 2nd ed.
  • Library book
  • 2022
  • R. Williamson
  • Claritax Books
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.

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.

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

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