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Who might be entitled to replacement National Insurance credits?

The issue mainly affects parents and carers who:

The legislative framework governing the temporary labour market includes the Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).

The call for evidence questions were wide-ranging, looking at many aspects of the current income-contingent student loan system.

The Finance Act 2026 introduces a new settlement opportunity for taxpayers with outstanding loan charge liabilities, following the McCann review.

AMAP rates have been fixed since 2011, with employees currently able to claim 45p per mile for business use of their own vehicles. Over this period, motoring costs have risen significantly.

The letter, sent in early April by Ellen Milner, CIOT’s Director of Public Policy, sets out four key areas for action:

The ATT and CIOT, along with other professional bodies, continue to receive a significant amount of queries and feedback from members regarding practical and policy aspects of MTD.

This is a hybrid meeting, so members are warmly invited to attend in person or online. The meeting precedes the Chartered Tax Adviser’s Address, which will be held at the same venue.

Arlene Reid

On 13 February 2026, with the agreement of Arlene Reid of Musselburgh, a member of the Chartered Institute of Taxation (CIOT), the Investigation Committee of the Taxation Di

HMRC confirmed that they will be introducing multi-factor authentication in HMRC’s agent update