The global body for professional accountants
17 May 2022
Taxation
Article
United Kingdom
HMRC pauses some RDTC payments
The move comes as irregular claims are investigated
18 Mar 2022
Taxation
Policy submission
United Kingdom
ACCA representations to the Chancellor ahead of Spring Statement
Read our letter to Rishi Sunak
15 Mar 2022
Taxation
Article
United Kingdom
Sage Inspire Me: MTD edition
Get all the latest information and support to guide you through MTD for ITSA
15 Mar 2022
Taxation
Article
United Kingdom
Making Tax Digital for VAT is coming ― are you ready?
VAT-registered businesses must register for MTD for VAT by 1 April 2022
15 Mar 2022
Taxation
Article
United Kingdom
MTD for ITSA: Your first 100 days plan
Watch our webinar to help your practice focus its attention on MTD ITSA now
8 Feb 2022
Taxation
Event
Europe
Event: Fostering taxpayer education to enhance public trust in tax and help achieve SDGs - 8 February 2022
ACCA and IFAC, in collaboration with the OECD, are delighted to invite you to a lively discussion revolving around three main approaches around taxpayers education - teaching tax; communicating tax; and supporting taxpayers directly in compliance - and how to foster effective collaboration among the key actors, with experts from the OECD, EU policy makers, tax administrations, academics and the accountancy profession.
6 Feb 2022
Taxation
Policy submission
United Kingdom
Concern over the impact of incoming NIC increases
Read ACCA's letter to the Chancellor calling for a delay to the health and social care levy
24 Jan 2022
Taxation
Factsheet
United Kingdom
Engagement letters
Our suite of factsheets will show you how to create client letters for tax and accounts production
29 Oct 2021
Taxation
Policy submission
United Kingdom
Consultation: A Framework for Tax
Read ACCA's submission to the Scottish Government’s Taxation and Fiscal Sustainability Directorate
21 Oct 2021
Taxation
Article
United Kingdom
Autumn Budget update webinar
How will the Budget impact you and your clients?
22 Sep 2021
Taxation
Webinar
Global
Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?
Joint IFAC-ACCA-CAANZ event, in collaboration with the OECD: Public Trust in Tax, how to enhance the effectiveness, sustainability and fairness of global tax systems?
5 Sep 2021
Taxation
Policy submission
United Kingdom
Consultation: basis period reform
ACCA responded to HMRC's call for evidence, expressing disappointment that HMRC has chosen to give businesses just six weeks to respond to proposals with far-reaching effects on the self-employed
13 Jul 2021
Taxation
Policy submission
United Kingdom
Consultation: creating a 21st-century tax system
Read ACCA's response to HMRC
13 Jul 2021
Taxation
Policy submission
United Kingdom
Consultation: timely payments
Read ACCA's submission to HMRC
19 Jun 2021
Taxation
Guides
United Kingdom
ACCA guide to... R&D expenditure credits (RDEC)
Research and development expenditure credit (RDEC) can reduce your tax bill if your company carries out qualifying research and development
19 Jun 2021
Taxation
Guides
United Kingdom
ACCA guide to... research and development tax credits
Research and development tax credits can be a valuable tax break for small companies
19 Jun 2021
Taxation
Guides
United Kingdom
ACCA guide to... research and development grants
A research and development (R&D) grant can be an important element of funding the development of an innovative new product, service or process
16 Jun 2021
Taxation
Policy submission
United Kingdom
Raising standards in the tax market: PCRT response
Read the Professional Conduct in Relation to Taxation bodies' submission
29 May 2021
Taxation
Factsheet
United Kingdom
Technical factsheet: reporting grants claims under SEISS
This guidance will help you comply with obligations under Professional Conduct in Relation to Taxation
27 Apr 2021
Taxation
Article
United Kingdom
New HMRC agent service for PAYE online: liabilities and payments viewer
The replacement addresses problems experienced with Agent Online Self Serve
22 Apr 2021
Taxation
Article
United Kingdom
Corporation tax loss relief changes
Our handy comparison table explains the 2017 reforms
8 Apr 2021
Taxation
Guides
United Kingdom
ACCA guide to... company cars and tax
Both employers and employees need to consider the tax implications of company cars before making decisions
8 Apr 2021
Taxation
Guides
United Kingdom
ACCA guide to... Making Tax Digital: how to file a VAT return
MTD is being introduced gradually – and it started in April 2019 with VAT returns
1 Mar 2021
Taxation
Factsheet
United Kingdom
Engagement letters for tax practitioners
Engagement letters for tax practitioners provide guidance about engagement letters for tax work, including VAT schedules following Brexit
23 Feb 2021
Taxation
Factsheet
United Kingdom
Technical factsheet: Treatment of off-payroll arrangements – IR35 summary
The aim of IR35 is to seek to prevent contractors avoiding tax and national insurance contributions by treating them as employees for tax purposes.
12 Feb 2021
Taxation
Guides
United Kingdom
Guide to... salary or dividends: tax calculations
We explain the basics in deciding between paying yourself salary or awarding dividends from your limited company for the tax year
12 Feb 2021
Taxation
Guides
United Kingdom
Guide to... capital gains tax for individuals, sole traders and partnerships
Personal and business capital gains are treated differently, depending on whether you are self-employed (as a sole trader or in a partnership) or trade as a limited company
12 Feb 2021
Taxation
Guides
United Kingdom
Guide to... chargeable gains for companies
Capital gains for limited companies and unincorporated associations (eg clubs and co-operatives) are dealt with through corporation tax and are referred to as chargeable gains
3 Feb 2021
Taxation
Article
United Kingdom
Interim guidance on the CJRS
This guidance will help you comply with obligations under Professional Conduct in Relation to Taxation
15 Jan 2021
Taxation
Guides
United Kingdom
Guide to... tax inspections and how to avoid them
when it comes to mistakes, ignorance is no defence, so firms have to take every care when completing their returns and ensure that they are on time – in other words, don’t give HMRC any cause for concern.
15 Jan 2021
Taxation
Guides
United Kingdom
Guide to... what to do when you lose your tax records
Unforeseen circumstances – such as a fire or flood in your premises – could mean you lose your tax and accounting records. In this guide, we explore what to do if you lose financial records and what help you can expect from HMRC.
25 Nov 2020
Taxation
Article
United Kingdom
Ten common tax elections and claims
We look at some of the more common elections and claims that are useful tax planning or compliance tools
9 Nov 2020
Taxation
Report
Global
Certainty in tax
First published in 2014, this report examines certainty which, along with simplicity and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers encourage certainty? Are there occasions when an uncertain outcome might be unavoidable, or even justified?
26 Oct 2020
Taxation
Policy submission
United Kingdom
HMRC Charter
The HMRC Charter sets out the standard of behaviour and values that HMRC aspires to when interacting with customers. ACCA responded to the consultation, which closed on 15 August 2020
26 Oct 2020
Taxation
Policy submission
United Kingdom
Raising standards in the tax advice market
ACCA responded to HMRC's call for evidence in August 2020
21 Oct 2020
Taxation
Article
Global
Why does sustainable business matter?
IN one of Jason Piper's Global Ethics Day 2020 articles, he examines why sustainable businesses will inevitably be at the core of recovery from the economic impact of Covid-19.
21 Oct 2020
Taxation
Article
Global
Tenets of business law: A framework for the future
In one of his Global Ethics Day 2020 articles, Jason Piper examines why business law needs to encourage ethical behaviour to help build better Covid-19 recovery.
13 Oct 2020
Taxation
Policy submission
Europe
ACCA's response to EU Green Deal – Revision of the Energy Taxation Directive
ACCA welcomes the opportunity to provide our views to the proposed revision of the Energy Taxation Directive (ETD). We fully support the stated aims of this revision: by sending price signals, taxes are, indeed, an important lever in changing business and consumer behaviour. We particularly welcome the Commission’s intention to shift the tax burden from labour taxation to environmental taxation. ACCA believes that this holistic and system-wide policy response is key to addressing the scale of the environmental and social challenges currently facing not only EU member states, but countries around the world.
30 Sep 2020
Taxation
Factsheet
United Kingdom
Technical factsheet: landlord reliefs and taxes
Over the past 10 years the government has attacked the buy-to-let market with a raft of new provisions designed, in part, to make this activity less attractive. This factsheet explores the reliefs and taxes affecting landlords.
24 Sep 2020
Taxation
Factsheet
United Kingdom
Technical factsheet: inheritance tax planning
Unlike income tax, inheritance tax is something that clients will prefer not to think about until a fairly momentous stage in their life
23 Sep 2020
Taxation
Report
Global
Stability in tax
First published in 2015, this report examines stability which, along with simplicity and certainty, is one of the cornerstones of a good tax system: but why is it important? In the face of changing economic and social demands, and not least the impact of the COVID19 pandemic, how best can change be managed?
23 Sep 2020
Taxation
Report
Global
Simplicity in tax
irst published in 2013, this report examines simplicity which, along with certainty and stability, is one of the cornerstones of a good tax system: but why is it important? How can policymakers pursue simplicity? Are there occasions when other factors might justify complexity?
27 Aug 2020
Taxation
Policy submission
United Kingdom
Call for evidence: raising standards in the tax advice market
ACCA's response to HMRC call for evidence on suggestions about how to raise and maintain high standards of competence and behaviour in the tax advice market in order to protect consumers and improve compliance.
31 Jul 2020
Taxation
Text
Ireland
Returners resources
Access a range of resources for an accountant to reskill prior to returning to work after a career or family break
17 Jun 2020
Taxation
Factsheet
United Kingdom
Technical factsheet: treatment of benefits in kind – P11D guidance
There are special rules relating to certain kinds of benefit. However, in the absence of specific rules, the methods ‘cost to the employer’ and ‘money’s worth’ can be used to calculate the taxable value of benefit in kind.
12 Mar 2020
Taxation
Article
United Kingdom
Budget 2020
ACCA has a host of webinars and support available to help you and your practice understand Budget 2020
6 Jan 2020
Taxation
Factsheet
United Kingdom
Professional Conduct in Relation to Taxation (PCRT)
Professional Conduct in Relation to Taxation (PCRT) sets out the professional standards that are expected of a member when undertaking tax work.
29 Jul 2019
Taxation
Article
United Kingdom
Tax mitigation schemes and other risks
A factsheet from Lockton looks at what tax advisers should look out for next
5 Jun 2019
Taxation
Policy submission
United Kingdom
Off-payroll working response
Comments from ACCA to HMRC’s policy consultation on off-payroll working rules in the private sector from April 2020, in May 2019
26 Mar 2019
Taxation
Factsheet
United Kingdom
Finance Act 2019: overview
In our downloadable overview, we highlight some of the main areas and impact of the Finance Act 2019.
Access accounting standards for current UK GAAP, New UK GAAP and International GAAP here.
Access auditing Clarified ISAs and Ethical Standards here.
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