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Tax administration and compliance

A technical refresher on aspects of tax administration and compliance using eBooks from the ICAEW Library and Information Service collection.

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The articles and eBooks listed below are provided by the library for Business and Finance Professionals. If you have any queries, please see our help and support pages or contact library@icaew.com

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.

Tax planning, evasion and avoidance

Evasion
Expert commentary and practical guidance from ICAEW related to tax evasion and ensuring compliance with the UK tax regime.

Displaying 1-5 of 7 results
Exclusive Anti-avoidance
  • 2023
  • IBFD
  • 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 Mandatory disclosure rules in Ukraine
  • 2023
  • Svitlana Buriak
  • IBFD
  • Mandatory Disclosure Rules
A chapter examining the mandatory disclosure rules which apply in Ukraine, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
Exclusive Mandatory disclosure rules in the United Kingdom
  • 2023
  • Sandy Bhogal, Bridget English
  • IBFD
  • Mandatory Disclosure Rules
A chapter examining the mandatory disclosure regimes which apply in the UK, including the Disclosure of Tax Avoidance Schemes (DOTAS) regime, and the Disclosure of Tax Avoidance Schemes: VAT and Other Indirect Taxes (DASVOIT) regime.
Exclusive Anti-avoidance
  • 2021
  • Malcolm James
  • Spiramus
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
Exclusive Self-assessment enquiries, discovery assessments and investigations
  • 2021
  • Malcolm James
  • Spiramus
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.
Displaying 1-5 of 7 results

Tax administration and appeals

Appeals, disputes and investigations
Expert commentary and practical guidance from ICAEW on appeals, disputes and investigations relating to compliance with the UK tax regime.

Displaying 1-2 of 2 results
Exclusive VAT administration, appeals and interest
  • 2021
  • Malcolm James
  • Spiramus
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 Tax appeals and administration
  • 2021
  • Malcolm James
  • Spiramus
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.
Displaying 1-2 of 2 results

PAYE

PAYE and real-time information
Expert commentary and practical guidance from ICAEW related to PAYE, Real-time information and the UK employment tax regime.

Displaying 1-5 of 5 results
Exclusive Readily convertible assets
  • 2024
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
Explains how these assets are defined and valued under the Social Security (Contributions) Regulations 2001 and the Income Tax (Earnings and Pensions) Act 2003. This section is of particular relevance to payroll managers handling benefits in kind.
Exclusive Working in employment
  • 2023
  • Telegraph Media Group
  • Kogan Page
  • The Telegraph Tax Guide
A chapter covering the tax treatment of earnings and benefits from employment. Includes a consideration of the PAYE system, tax codes, tax-deductible expenses, employee travel, home working, benefits-in-kind, employee share ownership, and payments on termination of employment.
Exclusive Employment-related securities and PAYE/NICs
  • 2023
  • Ken Moody
  • Spiramus
  • Employment Related Securities and Unlisted Companies
A chapter examining the treatment of employment-related securities for the purposes of PAYE/NICs. It includes an in-depth discussion of the rules around readily convertible assets (RCAs).
Exclusive Payment of PAYE and NIC
  • 2021
  • Malcolm James
  • Spiramus
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
Exclusive Pay as You Earn (PAYE) and collection of National Insurance contributions
  • 2021
  • Malcolm James
  • Spiramus
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
Displaying 1-5 of 5 results

Payments

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Exclusive Interest payments and other outgoings
  • 2023
  • Telegraph Media Group
  • Kogan Page
  • The Telegraph Tax Guide
A chapter setting out the opportunities for claiming tax relief on interest paid on borrowings, and for making tax-efficient gifts to charity. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive Payments to charities
  • 2021
  • Malcolm James
  • Spiramus
A short summary of the income tax reliefs applicable on gifts made to charities.
Exclusive Payment of PAYE and NIC
  • 2021
  • Malcolm James
  • Spiramus
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
Exclusive Computation and payment of the corporation tax liability
  • 2017
  • Alan Melville
  • Pearson
Once taxable profits have been determined, the corporate tax liability must be calculated. This chapter explains the process and the UK system for collecting corporation tax.
Exclusive Payments and gifts eligible for tax relief
  • 2017
  • Alan Melville
  • Pearson
Identifies the main types of payments and gifts which attract tax reliefs and how relief is given. The chapter gives examples showing payments deducted from total income, charitable gifts, and other relevant payments.
Displaying 1-5 of 6 results

Penalties and interest

Penalties
Expert commentary and practical guidance from ICAEW related to penalties associated with failing to comply with the UK tax regime.

Displaying 1-5 of 7 results
Exclusive Paying your tax, interest and penalties
  • 2023
  • Telegraph Media Group
  • Kogan Page
  • 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 VAT: penalties and surcharges
  • 2021
  • Malcolm James
  • Spiramus
Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.
Exclusive VAT administration, appeals and interest
  • 2021
  • Malcolm James
  • Spiramus
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 Self-assessment enquiries, discovery assessments and investigations
  • 2021
  • Malcolm James
  • Spiramus
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
  • 2021
  • Malcolm James
  • Spiramus
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.
Displaying 1-5 of 7 results

Self assessment

Displaying 1-1 of 1 results
Exclusive How to complete your Tax Return and work out your tax
  • 2023
  • Telegraph Media Group
  • Kogan Page
  • 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.
Displaying 1-1 of 1 results