Modernising and mandating agent registration
HMRC introduced new legislation requiring tax advisers who interact with HMRC on behalf of clients to register with HMRC...
General Features
General Features
Multi-factor authentication is coming to HMRC agent accounts
HMRC confirmed that they will be introducing multi-factor authentication in
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...
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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 E...
Scottish visitor levy: amendment bill
The Scottish government introduced the Visitor Levy (Amendment) (Scotland) Bill on 6 January 2026 (‘the amendment bill’)...
Scotland: the future of council tax in Scotland
The Scottish government and the Convention of Scottish Local Authorities jointly published a consultation on the future ...
Incorrect bank interest issues
HMRC increasingly relies on interest figures reported by banks and building societies to pre-populate customers’ records...
Finance Bill 2025-26: Parts 6 and 7 – tax adviser measures
The CIOT highlights, and the ATT agrees, that all the Finance Bill measures aimed at tax advisers should be viewed toget...
Finance (No 2) Bill 2025-26: Briefing on income tax rates
The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No ...
Anti-money laundering consultation: CIOT and ATT responses
The online article in January’s edition of Tax Adviser (tinyurl.com/3z4jmy9c) set out the signif