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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
  • Helpsheets and support
  • 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

New tax return box for student loans and payrolled benefits
  • Article
  • 24 Mar 2025
Taxpayers who make student loan repayments and whose income includes payrolled benefits in kind (BIKs) may need to complete a new box when submitting their self assessment (SA) return for 2024/25.
CGT adjustment may be needed to 2024/25 tax returns
  • Article
  • 24 Mar 2025
HMRC has published a calculator to work out the adjustment that may be needed to the 2024/25 self assessment tax return as a result of the in-year change to the main rates of capital gains tax (CGT).
ICAEW marks making tax digital’s 10th birthday
  • Article
  • 18 Mar 2025
Ten years ago today, George Osborne laid the foundations for making tax digital (MTD), promising to “abolish the tax return altogether”. ICAEW’s Tax Faculty looks back at the key events and considers the future of MTD.
300,000 people will no longer need to submit a tax return
  • Article
  • 12 Mar 2025
James Murray MP, Exchequer Secretary to HM Treasury (XST), has used his speech at a joint ICAEW and Chartered Institute of Taxation (CIOT) event to announce a number of changes intended to simplify the tax system and secure tax revenue.
Ten tax changes taking effect from April 2025
  • Article
  • 28 Feb 2025
ICAEW’s Tax Faculty picks out 10 important changes applying from 1 April 2025 for companies and 6 April 2025 for individuals and unincorporated businesses.
Need to know: employee ownership trusts
  • Article
  • 18 Feb 2025
The sale of a company to its employees is on the rise. Nick Wright looks at why and explores the pros and cons and potential structure of an employee ownership trust.
Tax relief for pension contributions can be claimed online
  • Article
  • 13 Feb 2025
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
New tax return requirements for sole traders and directors
  • Article
  • 13 Feb 2025
Taxpayers may need to provide more information in their 2025/26 self assessment tax returns as some voluntary requirements have been made mandatory and new mandatory requirements have also been introduced.
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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 HMRC Investigations Handbook
  • eBook
  • 2025
  • Mark McLaughlin
Guidance on all aspects of HMRC’s investigative work, to help practitioners with tax administration and compliance.
Exclusive VAT aspects
  • eBook chapter
  • 2025
  • Mark McLaughlin
  • HMRC Investigations Handbook
A chapter on VAT aspects of HMRC investigations, to help practitioners with tax administration and compliance.
Exclusive Tax fraud: criminal investigations and litigation - direct tax
  • eBook chapter
  • 2025
  • Mark McLaughlin
  • HMRC Investigations Handbook
Guidance on HMRC's investigations involving tax evasion, to help practitioners with tax administration and compliance.
Exclusive Trading company and investment company computations under CTSA
  • eBook chapter
  • 2025
  • 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.
Exclusive HMRC powers
  • eBook chapter
  • 2025
  • 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
  • eBook chapter
  • 2025
  • 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 Self-assessment penalties
  • eBook chapter
  • 2025
  • 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
  • 2025
  • 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. Includes information on penalties which may be imposed for non-compliance with the MTD regime, as well as the appeals process.
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.
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.
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.

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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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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