The CA

Cybercrime is not caused by lone hackers - it’s a global, professionalised industry. In this interview, Kerrie Machin, Business Development Director, Mitigo Cybersecurity, explains why cyber risk management can’t be left to IT teams, how the most common attacks are unfolding today, and what the regulatory landscape means for accountancy firms. Q: Kerrie, what is the scale of the cyber threats accountancy firms are currently facing?

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 / member rewards / Latest answers to your Making Tax Digital for Income Tax Self Assessment questions Making Tax Digital for Income Tax Self-Assessment (MTD for ITSA) is a UK government initiative to modernise the tax system by requiring digital record-keeping and reporting for income tax.

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.

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 / member rewards / Bupa health insurance for ICAS members Get an exclusive 10% discount as an ICAS member for Bupa By You health insurance. When life’s non-stop, taking time out for a health issue might not feel like an option.

Read our latest insolvency technical update – your round-up of the recent developments in insolvency. Code of ethics for insolvency practitioners A revised code of ethics for insolvency practitioners has been issued and will come into effect on 1 October 2025. The revisions relate primarily to professional behaviour, role and mindset and technology. Advance notification of redundancies - HR1 The Insolvency Service have announced that form HR1 will be moving to digital submission only.

Susan Cattell looks at the latest developments on proposals to help taxpayers get their tax right through improved third-party data. In June ICAS responded to the latest consultation on how data HMRC receives from third parties could be improved and used to help taxpayers get their tax right, for example though more accurate PAYE coding and pre-population. The main types of data covered were: Financial account information – including bank and building society interest (BBSI) and other interest.

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.

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