The CA

Planned changes to filing requirements for companies and Limited Liability Partnerships (LLPs) trailed in June by Companies House are now the subject of further engagement with stakeholders. In late June, Companies House communicated key planned changes to its filing requirements directly to stakeholders with the intention of making a formal announcement in early July.

Susan Cattell reviews the outcome of the consultation on giving HMRC more powers to deal with tax advisers facilitating non-compliance. In May 2025, we responded to a significant consultation for all tax advisers which asked for views on: Enhancing HMRC’s powers to investigate tax advisers where HMRC suspects their actions have led to an inaccuracy in a taxpayer’s document. Enabling HMRC to request information from tax advisers where HMRC suspects misconduct (file access notices).

Skip to main content Issues logging in? Find information on how to login to Advantage or our Assessment platform here Home / news insights events / news / practice / New powers for HMRC against tax advisers who facilitate non-compliance Details of significant changes due to come into effect from 1 April 2026 have been set out in draft legislation published as part of L-day.

The UK government’s L-Day (Legislation Day) event on 21 July 2025 saw updates to the Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) regime. These set out an updated phased mandatory rollout schedule, introduce new exemptions and deferrals for certain taxpayers, and refine how the digital tax system will operate. The Draft Finance Act 2025-26 clauses and associated draft regulations will refine and simplify MTD ITSA and associated penalty reform regimes.

Ahead of the 20th anniversary of the formation of HMRC, we review some new initiatives designed to improve the experience of taxpayers and agents when interacting with HMRC. We often receive feedback from our members about their experience of dealing with HMRC, whether that’s dealing with their own tax affairs or those of their clients.

Companies House and HMRC have announced that they are closing the joint online filing service on 31 March 2026. Find out who this impacts and what action needs to be taken.

We explore the special rules affecting the administration and payment of Corporation Tax for companies in administration. Following our July 2023 article on companies in liquidation, we look at the Corporation Tax treatment of companies in administration, following recent changes to HMRC’s manuals.

Susan Cattell explains why it is worth using a guidance product that gives HMRC’s views on complex, widely misunderstood or novel risks across tax regimes. The first of HMRC’s Guidelines for Compliance (GfC) appeared in 2022. It is important to realise that they can be useful to businesses of all sizes and to agents, even though they were announced in 2021 as part of the review of tax administration for large businesses.

Discover some ways you could adjust your business routine to support Muslim colleagues and clients who are fasting for Ramadan. Ramadan is the holiest month of the Islamic year. During the 30 days, many Muslims observe a fast – this means they don’t eat or drink (including water) during daylight hours. They may also increase their participation in other acts, such as prayer and giving to charity.

As the deadline approaches, we look at what action may be needed in the coming weeks on the Annual Tax on Enveloped Dwellings (ATED) returns for 2025/26. The  Annual Tax on Enveloped Dwellings (ATED) is a tax normally payable by companies who own residential property in the UK. It should be a factor to consider when deciding on the structure of a business, where the assets involve residential property.