Business asset disposal relief

Lifetime limit reduced

Employee share schemes

Changes coming from April 2027

What award-winning accountancy firms do differently

Want to be inspired by successful accountants?

Employment allowance threshold unchanged for 2027/28

Businesses are still not required to pay NICs on the first £10,500 of their annual bill

R&D – CNF requirement dropped

HMRC has listened and removes the requirement from 1 April 2027

Agent dedicated lines

HMRC trialling new approach for agents’ employer-related queries

Business rates

Relief for small businesses, retail and hospitality

Mandatory e-invoicing

VAT-registered businesses face change from April 2029

Welsh Budget to be finalised in February 2027

The draft will be published next month

Capital gains tax

New Founders’ Relief from April 2027

Your views make a difference

How member feedback is shaping government action

Making Tax Digital for Income Tax

No late submission penalty points for new entrants in 2027/28

Modernising gift holdover relief

Changes to this relief for business assets coming next year

CSOP and EMI share option schemes

Reforms to bring more flexibility

Trading and miscellaneous allowance triples

Support for individuals trading on a small scale, plus property income update

No major Budget announcements for Scotland

Scottish Budget set for 3 December

Tax payments

Announcements on debt recovery, ITSA payments and VAT and PAYE liabilities

India Sustainability Assurance Standards Exposure Draft (ISAS – 1)

We welcome the opportunity to comment on the proposed Indian Sustainability Assurance (ISAS 1) issued by the Institute of Cost Accountants of India.

Public Consultation on the Draft Climate Reporting Roadmap

ACCA welcomes the opportunity to respond to the Draft Climate Reporting Roadmap issued by the External Reporting Board (XRB). This is a significant step in aligning New Zealand’s climate reporting standards with the global baseline, and we commend XRB for it.

Consultation: 2027/28 Code of Practice on Local Authority Accounting in the UK

ACCA welcomes the opportunity to comment on the 2027/28 Code of Practice on Local Authority Financial reporting in the UK (the Code) published by the Chartered Institute of Public Finance and Accountancy (CPIFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).

Making the switch from accruals (SORP) accounts to cash-based accounts for charity financial statements

This factsheet explores the option for eligible charities, identifies some considerations for trustees and explains what is involved

Volunteering and charities – reporting requirements, resilience and ACCA members acting as volunteers

Consideration of the contribution of volunteers to the work of charities from the perspective of the trustees’ annual report and financial statements, charity resilience and the contribution of ACCA members

Draft Exposur (DE) Standar Asurans Keberlanjutan (SAKb) 5000

ACCA welcomes the opportunity to respond to the Draft Exposur (ED) Standar Asurans Keberlanjutan (SAKb) 5000, issued by the Dewan Standar Profesional Akuntan Publik I (DSPAP I) – Institut Akuntan Publik Indonesia (IAPI).

Consultation: Deepening UK trade relationships with Indonesia, the Philippines, the United Arab Emirates and Uruguay

ACCA welcomes the opportunity to provide feedback on this consultation on Deepening UK trade relationships with Indonesia, the Philippines, the United Arab Emirates and Uruguay.

Consultation: IPSASB Consultation Paper, Presentation of Financial Statements

ACCA response to the a Consultation Paper issued by the International Public Sector Accounting Standards Board (IPSASB) on a new International Public Sector Accounting Standard to replace IPSAS 1.

Consultation: Budget 2026 – Stakeholder Representation

Drawing on the findings from our Budget Survey, the submission concentrates on four key topics

Consultation: Exposure Draft (ED) 97, IPSAS Practice Statement, Making Materiality Judgements

ACCA response to Exposure Draft (ED) 97 on Making Materiality Judgements issued by the International Public Sector Accounting Standards Board (IPSASB).

Consultation: Extending VAT online marketplace liability to combat non-compliance

ACCA welcomes the opportunity to respond to the consultation issued by HMRC on Extending VAT online marketplace liability to combat non-compliance.

Consultation: Introducing a criminal offence for making reckless untrue statements or declarations in direct tax

ACCA welcomes the opportunity to provide to respond to the consultation issued by HMRC on Introducing a criminal offence for making reckless untrue statements or declarations in direct tax.

Consultation: IFRS for SMEs Accounting Standard - Consolidation Exception ED

ACCA welcomes the opportunity to provide views in response to the IASB’s exposure draft (ED) proposing amendments to the IFRS for SMEs Accounting Standard (Standard).

Consultation: Corporate Sustainability Due Diligence (CSDD) - Development of Guidelines

ACCA policy submission on EC guidelines to support the effective implementation of the CSDDD.

Consultation: HMRC Requiring payment of VAT and PAYE – Direct Debit

ACCA welcomes the opportunity to provide feedback on this HMRC consultation “Requiring payment of VAT and PAYE - Direct Debit”.

Consultation: Timely Payments in Income Tax Self-Assessment (ITSA)

ACCA submitted comments to HMRC on proposals implementing more timely payment in ITSA.

Consultation: SEC Proposes Rescission of Climate-Related Disclosure Rules

ACCA submitted comments to The United States Securities and Exchange Commission (SEC) on the proposed withdrawal of Climate-Related Disclosure Rules.

New Anti-Money Laundering Guidance published for the accountancy sector in Ireland

Updated Anti-Money Laundering Guidance has been published to support the accountancy sector across Ireland.

Consultation: Enhancing the SASB Standards – Phase 1 – Continued

ACCA welcomes the opportunity to respond to the ISSB’s exposure draft (ED) on proposed amendments to the SASB Standards and IFRS S2 Industry-based Guidance (IBG).

Consultation: Access to Banking Services Review: Call for Evidence

ACCA responds to the Access to Banking Services Review, which was commissioned by the Government in May 2026 to assess the impact of changes to in-person banking services in the UK.

Consultation: FRC on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000

ACCA welcomes the opportunity to provide feedback on this “Consultation on narrow scope amendments to ISA (UK) 620 and ISAE (UK) 3000.”

Annual FARSIG symposium

The FARSIG symposium provides a forum for academic, practitioner and policy-orientated debate. ACCA has hosted the symposium and published the resulting symposium discussion paper since 2007.

Consultation: Draft Legislation for Potential Discrete Amendments as part of Finance (No. 2) Bill 2026

ACCA responds to proposed amendments issued by the Department of Finance, Ireland to section 247 and section 249 Taxes Consolidation Act 1997 (TCA 1997).

A single harmonised set of rules for innovative companies throughout the EU – 28th regime

ACCA welcomes the opportunity to provide to respond to the consultation issued by the EU on a single harmonised set of rules for innovative companies throughout the EU – 28th regime.

Modernising Revenue Scotland's tax administration framework – communications from Revenue Scotland to taxpayers

ACCA responds to a Revenue Scotland consultation on the introduction of a 'digital by default' approach to its communications with taxpayers.

Consultation: Reporting company payments to participators — modernising the reporting framework.

ACCA responds to a joint consultation issued by HMRC and HMT on proposals to introduce new requirements to report transactions between close companies and their participators.

Consultation: Reporting company payments to participators — modernising the reporting framework hmrc

ACCA responds to a joint consultation issued by HMRC and HMT on proposals to introduce new requirements to report transactions between close companies and their participators.

Consultation: ACCA Ireland pre-budget 2027 submission

ACCA welcomes the opportunity to provide input into Ireland’s 2027 budget. We believe that an effective tax system is built on simplicity, certainty, and stability.

Consultation: HMRC's call for evidence: Business systems integration

ACCA welcomes the opportunity to provide to respond to the consultation issued by HMRC on Business Systems Integration.

Consultation: Modernising and standardising company tax returns

ACCA welcomes the opportunity to respond to the consultation issued by HMRC on Modernising and Standardising Company Tax returns.

Consultation: Companies Commission of Malaysia’s (SSM) Consultative Document on the Proposed Amendments to the Companies Act 2016 [Act 777] on Sustainability Reporting

ACCA welcomes the opportunity to provide comments on the Companies Commission of Malaysia’s (SSM) Consultative Document on the Proposed Amendments to the Companies Act 2016 [Act 777] on Sustainability Reporting.

Consultation: DBT UK Trade with the EU Call for Evidence

ACCA welcomes the opportunity to provide feedback on the UK Trade with the EU: Call for Evidence.

Consultation: FRC - Re-consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised

ACCA welcomes the opportunity to provide feedback on this ‘Re-consultation on ISA (UK) 250 (Revised) and ISA (UK) 270 (Revised)’.