Technical resources

Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

Corporate tax and the digital economy: position paper

Comments from ACCA to HM Treasury on 'Corporate tax and the digital economy: position paper'. A position paper issued by HM Treasury.

Costs and benefits to small companies of digital reporting

Brunel University paper examining the costs and benefits to small companies in the UK of statutory digital reporting.

Fair taxation of the digital economy

ACCA response to the European Commission's consultation on Fair taxation of the digital economy.

Proposed enhancements to Hong Kong tax system

Proposed enhancements to Hong Kong tax system. Issued by the Financial Secretary, Hong Kong

G20 public trust in tax

This report, published jointly by ACCA, IFAC and CA ANZ, is the first ever in-depth study of people’s views and who they trust on international taxation across all of the G20 Nations.

The pitfalls of incorporating a letting business

A look at the issues for landlords around incorporation

Scottish tax rates

The Scottish Finance Bill 2017/18 has been passed by the Scottish Parliament

Benefits reporting

There is no longer an £8,500 remuneration limit

Annual tax on enveloped dwellings (ATED)

HMRC has created a new digital service for the ATED

Dividend allowance

Calculations and impact of the dividend allowance

Interest payable on loans relating to property income from residential properties

This measure will restrict relief for finance costs on residential properties to the basic rate of income tax and will be introduced over four years from 6 April 2017.

Personal savings allowance

From 6 April 2016, basic rate taxpayers can earn up to £1,000 in savings income tax-free. Higher rate taxpayers can earn up to £500.

Landlords' options under Making Tax Digital

Landlords will be able to use the cash basis rather than GAAP

Guide to Budget 2017

ACCA's Guide To... Budget 2017 and Guide To... Tax Rates and Allowances 2017 are now available

Finance bill inquiry 2017

ACCA's written evidence to the UK's House of Lords Finance bill subcommittee, in response to a call for evidence for the annual inquiry into the UK Finance Bill.

Simplification of the Corporation Tax computation

ACCA comments on the proposals issued by the Office of Tax Simplification (OTS) on the Simplification of the Corporation Tax computation.

Indirect taxes - current trends across South Asia and UAE

ACCA and EY look at the evolution of VAT and current trends of indirect taxes across South Asia and UAE in this joint report

ACCA response to HMRC consultation on Making Tax Digital

ACCA has responded to the six HMRC's consultation papers on 'Making Tax Digital' issued in August 2016.

HMRC consultation on tackling offshore tax evasion - a requirement to correct

ACCA has responded to a consultation by HM Revenue & Customs on tackling offshore tax evasion

Strengthening Tax Avoidance Sanctions and Deterrents

ACCA response to HMRC consultation, Strengthening Tax Avoidance Sanctions and Deterrents.

Off-payroll working in the public sector: reform of the intermediaries legislation

We consider that the introduction the proposed changes to IR35 will reduce the attractiveness of public sector contracts to all but the largest of service providers. We would strongly urge the Government to reconsider the proposed changes

Making tax digital: September 2016 update

Following several months of anticipation, HMRC has produced a suite of six consultations on Making Tax Digital

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Treasury consultation on delivery of reforms to corporation tax loss relief

HM Gov consultation on tax deductibility of corporate interest expense

ACCA fully recognises the Government's desire to demonstrate the UK's leadership in implementing the G20 and OECD recommendations.

Technical factsheet: pension scheme lifetime allowance protection

Lifetime allowance applies to all pension receipts, whether from a defined contribution or defined benefit scheme, and also where life insurance is paid from a registered scheme

HM Gov consultation - Business rates: delivering more frequent revaluations

ACCA urges the Government to reconsider whether delivering more frequent revaluations would be of benefit in the current economic climate.

Tax avoidance

HMRC provides tools to help you spot signs of tax avoidance

Hong Kong's programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA)

Hong Kong’s programme for Comprehensive Avoidance of Double Taxation Agreement (CDTA) and Tax Information Exchange Agreement (TIEA). Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.

Alignment of taxes

The Office of Tax Simplification has set out seven steps for aligning income tax and national insurance contributions

Employment allowance

The new regulations increase the employment allowance

State pension

The government is providing advice on the new state pension rules

Budget guide

DON'T MISS OUT ON the Budget update

Finance Bill 2016: Company Distributions Consultation (Comments from ACCA to HMRC)

ACCA is concerned that changes proposed under Finance Bill 2016 could have undesirable consequences on entrepreneurial companies

Higher stamp duty land tax - consultation

Details on the consultation and how you can get involved

Pension drawdown

A look at how pension drawdown is taxed

Reasonable excuse - tax returns

You can remove tax return-related penalties if there is a reasonable excuse for not sending the return in on time

Making tax digital

The government's plans continue to cause concern

Farmers' averaging profits

A look at the rules relating to the averaging profits of farmers

Consultations and discussion documents

A number of consultations and discussion documents have been issued

State pension top up

State pension top up is now available

Penalties –  what HMRC is saying

Read HMRC's statement on the issue of penalties

Transfer Pricing. A consultation issued by the Inland Revenue Department Hong Kong

Transfer Pricing. A consultation issued by the Inland Revenue Department Hong Kong

Foundations for a sound tax system: simplicity, certainty and stability

Simplicity, certainty and stability: in ACCA’s view these are the three cornerstones of a good tax system.

Our guide to 2015 Budgets

A guide to the Chancellor's March and July 2015 Budgets

Peer-to-peer bad debt relief

Lenders can set loss against income received on other P2P loans

Subscriptions and flat-rate deductions

The list of allowable fees and subscriptions, including journals for professional organisations has been updated

Employment allowance

HMRC has clarified its position on avoidance schemes that exploit the Employment Allowance

Automatic Exchange of Financial Account Information in Tax Matters in Hong Kong

Response by ACCA to Automatic Exchange of Financial Account Information in Tax Matters (AEOI) in Hong Kong. Consultation issued by the Financial Services and the Treasury Bureau, Hong Kong.

Social investment tax relief

The social investment tax relief factsheet has been updated