Technical resources

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

Raising standards in the tax advice market

ACCA responded to HMRC's call for evidence in August 2020

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.

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.

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

ACCA response to HM Treasury and HMRC Digital Services Tax consultation

ACCA welcomes the opportunity to provide views in response to HM Treasury on digital services tax (DST).

Amending HMRC's Civil Information Powers

Comments from ACCA to a public consultation issued by HM Revenue & Customs.

Review of the corporate intangible fixed assets regime

ACCA comments on a public consultation issued by the HM Treasury and HM Revenue & Customs in May 2018.

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.

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

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.

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

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.

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.

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.

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

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

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

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.

Hong Kong programme for Comprehensive Avoidance of Double Taxation Agreement

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

Tackling offshore tax evasion: strengthening civil deterrents

Comments from ACCA to HM Revenue & Customs.

Tackling offshore tax evasion: a new criminal offence

Comments from ACCA to HM Revenue & Customs.

Strengthening the tax avoidance disclosure regimes

Comments from ACCA to HM Revenue & Customs.

Transfer pricing documentation

Comments from ACCA to the Inland Revenue Authority of Singapore (IRAS).

Direct recovery of debts

Comments from ACCA to HM Revenue & Customs.

Freedom and choice in pensions

Comments from ACCA to HM Treasury.

Tackling marketed tax avoidance

Comments from ACCA to HM Revenue and Customs

Draft finance bill clauses

Comments from ACCA to HM Revenue and Customs.

HMRC digital strategy – legislative changes to enable paperless self assessment

Comments from ACCA to HM Revenue and Customs.

Defined benefit plans: employee contributions, proposed amendments to IAS 19

Comments from ACCA to the International Accounting Standards Board (IASB), 25 July 2013

HMRC: Lifting the lid on tax avoidance schemes

Comments from ACCA to the HM Revenue and Customs (HMRC), October 2012

HMRC: Extra-statutory concession A19 review

Comments from ACCA to HM Revenue and Customs (HMRC), October 2012

HMRC: Statutory definition of tax residence and reform of ordinary residence

Comments from ACCA to HM Revenue and Customs (HMRC), September 2012

HMRC: A general anti-abuse rule

Comments from ACCA to HM Revenue and Customs (HMRC), September 2012

IASB: Draft IFRIC interpretation DI/2012/1: Levies charged by public authorities on entities that operate in a specific market

Comments from ACCA to the IFRS Interpretations Committee, International Accounting Standards Board, August 2012

HMRC: The taxation of controlling persons

Comments from ACCA to HM Revenue and Customs (HMRC), August 2012

HMRC: Withdrawing a notice to file a self assessment return

Comments from ACCA to HM Revenue and Customs (HMRC), July 2012

Universal credit and related regulations

Comments from ACCA to the Social Security Advisory Committee, July 2012

EFRAG: Improving the financial reporting of income taxes

Comments from ACCA to the Urgent Issues Task Force, July 2012

Consultation on Provision of Legal Framework for Entering into Tax Information Exchange Agreements (TIEAs)

Comments from ACCA Hong Kong to The Secretary for Financial Services and the Treasury, Hong Kong, June 2012

Simpler income tax for the smallest businesses

Comments from ACCA to the Office of Tax Simplification, June 2012

Lecturers, teachers, instructors or those in a similar capacity

Comments from ACCA to HM Revenue and Customs (HMRC), January 2012

Mutual assistance recovery directive technical discussion paper

Comments from ACCA to HM Revenue and Customs (HMRC), 11 November 2011

CIPFA: the code of practice on Local Authority accounting in the United Kingdom 2011/12 code update and 2012/13 code

Comments from ACCA to the International Accounting Standards Board, September 2011

HMRC: establishing the future relationship between the tax agent community and HM Revenue & Customs

Comments from ACCA to HM Revenue and Customs (HMRC), September 2011