Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards.
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Government consultation: making public services work for you with your digital identity
In our response to the consultation ‘Making public services work for you with your digital identity’ (tinyurl.com/3mufkwar), the ATT emphasised that any digital id
National Insurance replacement credits: HMRC confirm one-year delay
Who might be entitled to replacement National Insurance credits?
The issue mainly affects parents and carers who:
Call for evidence: Student loans and taxation of graduates
The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update
LITRG guidance on HMRC’s one-to-many campaign: provisional figures in tax returns
HMRC took 2024/25 tax returns that were submitted early and reviewed them for provisional figures and round sums.
Scotland: Finance and Public Administration Committee: evidence on legacy issues
Lindsay Scott (Technical Officer) gave evidence for the CIOT, alongside Stephen Boyle (Auditor General for Scotland), Dr João Sousa (Fraser of Allander Institute), Michael Clancy (Law Society of Sc
Making Tax Digital for Income Tax: new resources
April marks a watershed moment for the tax profession: after a protracted lead-in, Making Tax Digital (MTD) for Income Tax is finally here.
ATT and CIOT recommendations on tax support for entrepreneurs
The Call for Evidence (tinyurl.com/3vpuptzy) sought views on the success of venture capital schemes such as the Enterprise Investment Scheme and venture capital tr
Finance Bill 2025-26: ATT briefing on proposed HMRC powers relating to digital communications
Clause 258 of the Finance Bill (which may have become a Finance Act by the time of reading) will allow HMRC to issue outbound correspondence digitally as the default position.