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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

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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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
  • 01 Oct 2015
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
HMRC contact information
  • Helpsheets and support
  • 20 Mar 2017
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Making complaints to HMRC
  • Helpsheets and support
  • 09 Sep 2013
This guide to help you through the HMRC complaits process.
Exclusive Report and resolve a tax problem
  • Article
  • 01 May 2012
Guidance on how to report HMRC service issues, get help with technical tax issues or the impact of new tax legislation and how to resolve client specific or widespread problems.
Exclusive HMRC Tax Agent Strategy
  • Article
  • 13 Jun 2014
The background and latest developments on HMRC's strategy for dealing with tax agents.

Tax returns

Request overlap information from HMRC by 31 December
  • Article
  • 18 Nov 2024
Taxpayers and agents needing to use HMRC’s online service to obtain overlap relief details for 2023/24 income tax self assessment tax returns are asked to do so by 31 December 2024.
Technical round-up: October 2024
  • Article
  • 31 Oct 2024
This month’s top stories feature eight Budget updates covered by ICAEW’s Tax Faculty, a list of software products that are now ready for MTD ITSA, and new VAT guidance for private schools.
Tax news in brief 16 October 2024
  • Article
  • 15 Oct 2024
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
Agents asked to finalise 2022/23 tax returns
  • Article
  • 07 Oct 2024
HMRC is writing to agents who have clients with self assessment tax returns for 2022/23 that still include provisional figures.
Non-doms asked to check 2022/23 tax returns
  • Article
  • 30 Sep 2024
HMRC is asking individuals who are not UK-domiciled (non-doms) and are long-term UK residents to check if they should have paid the remittance basis charge for 2022/23.
Technical round-up: September 2024
  • Article
  • 26 Sep 2024
This month’s top stories feature ICAEW’s push for Budget tax reforms and a delay in VAT on private school fees, along with a reminder for high earners to submit their 2021/22 tax returns.
High earners may need to submit 2021/22 tax returns
  • Article
  • 11 Sep 2024
HMRC is writing to taxpayers whose income exceeded £200,000 in 2021/22 and asking them to check if they should have submitted a tax return for that year.
Tax return fix for student loan deductions
  • Article
  • 09 Sep 2024
Taxpayers who make student loan repayments and whose income includes payrolled benefits in kind (BIK) should follow HMRC’s guidance when completing their self assessment (SA) tax return, warns ICAEW.
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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 Trust tax returns
  • eBook chapter
  • 2024
  • Jacquelyn Kimber, Julie Bell
  • Tax Advisers Guide to Trusts
Chapter covering various aspects of trust tax returns and related matters. Addresses topics including valuations, claims and elections, overpayment relief, enquiries and discovery, liability and collection, penalties, and record-keeping.
Exclusive Filing returns and paying tax
  • eBook chapter
  • 2024
  • 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 Value added tax
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive Partnership tax returns, enquiries and administration
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
A chapter on partnership tax returns and related matters. Includes coverage of filing dates, allocations of ‘partnership share’, enquiry procedures, and penalties which may be imposed.
Exclusive Partnerships
  • eBook chapter
  • 2024
  • David Whiscombe
A chapter discussing various tax issues relating to property partnerships and LLPs. Covers topics including partnership tax returns, partners’ expenses, settlement legislation, interest paid by partners, non-UK resident partners, capital gains, and stamp duty land tax.
Exclusive Business profits
  • eBook chapter
  • 2024
  • Lucy Webb
  • Bloomsburys Tax Rates and Tables
Tax rates and tables for business profits, updated to reflect measures passed in the Finance (No 2) Act 2024. 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 SDLT administration and compliance
  • eBook chapter
  • 2024
  • 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 Trading company and investment company computations under CTSA
  • eBook chapter
  • 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
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.
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.
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.
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.
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.
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.

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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