Whether it’s performance or policy, there’s rarely an episode of The Tax Track that doesn’t mention HMRC. In this special episode we talk to one of the senior leaders at HMRC, Jonathan Athow, Director General for Customer Strategy and Tax Design.The government’s stated priorities for HMRC are to modernise and reform the tax system, improve customer service and close the tax gap; Athow explains how HMRC intends to deliver on those priorities, and crucially, what this means for ICAEW members.Links Tax software article (Sept Taxline)HMRC promises new digital solutions for taxpayers and agents | ICAEWhttps://www.icaew.com/insights/tax-news/2025/jul-2025/hmrc-promises-new-digital-solutions-for-taxpayers-and-agentsUp to 3 million individuals may need to comply with MTD | ICAEWhttps://www.icaew.com/insights/tax-news/2025/aug-2025/up-to-3-million-individuals-may-need-to-comply-with-mtdHave your say on draft Finance Bill legislation | ICAEWhttps://www.icaew.com/insights/tax-news/2025/jul-2025/have-your-say-on-draft-finance-bill-legislationHMRC is taking longer to respond to post | ICAEWhttps://www.icaew.com/insights/tax-news/2025/aug-2025/hmrc-is-taking-longer-to-respond-to-postHostStephen Relf, Technical Manager, Tax, ICAEWGuestJonathan Athow, Director General, Customer Strategy and Tax Design, HMRCProducerNatalie ChisholmEpisode recorded 21 August 2025Episode published 3 September 2025Â
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Challenging times for HMRC and agents
July was a busy month for HMRC as it published its annual accounts and report for 2024/25, along with its transformation roadmap and draft legislation for Finance Bill 2025/26. In this episode of The Tax Track we look at the challenges HMRC faces, from improving its services to taxpayers and agents to closing the tax gap; its plans for new and improved digital services; and the possible implications of the proposed changes for agents in particular as MTD and agent registration begin to take effect.LinksHMRC continues to miss performance targets https://www.icaew.com/insights/tax-news/2025/jul-2025/hmrc-continues-to-miss-performance-targetsTax gap falls slightly as a percentage of tax liabilities https://www.icaew.com/insights/tax-news/2025/jun-2025/tax-gap-falls-slightly-as-a-percentage-of-tax-liabilities HMRC promises new digital solutions for taxpayers and agents https://www.icaew.com/insights/tax-news/2025/jul-2025/hmrc-promises-new-digital-solutions-for-taxpayers-and-agents  Have your say on draft Finance Bill legislation https://www.icaew.com/insights/tax-news/2025/jul-2025/have-your-say-on-draft-finance-bill-legislationICAEW reiterates concerns about MTD threshold reductionhttps://www.icaew.com/insights/tax-news/2025/jul-2025/icaew-reiterates-concerns-about-mtd-threshold-reductionPanellistsStephen Relf, Technical Manager, Tax, ICAEWFrank Haskew, Head of Taxation Strategy, ICAEWLindsey Wicks, Senior Technical Manager, Tax Policy, ICAEWProducer: Ed AdamsEpisode recorded 24 July 2025Episode published 1 August 2025
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Paying tax outside self assessment
Simple assessment and real-time reporting for capital gains tax (CGT) are two ways for HMRC and taxpayers to sidestep self assessment for income and gains.HMRC sent out a record number of simple assessments for 2023/24. We explain what they are and explore some of the problem areas. We also explain how the often overlooked real-time reporting for CGT works and look at current issues with CGT reporting more generally.LinksTAXguide 09/18: simple assessment - https://www.icaew.com/technical/tax/tax-faculty/taxguides/2018/taxguide-0918-simple-assessment Simple Assessment guide for pensioners - https://www.gov.uk/government/publications/pensioners-and-tax-communications-materials/simple-assessment-guide-for-pensioners Agent Update: issue 131 - https://www.gov.uk/government/publications/agent-update-issue-131/issue-131-of-agent-update#simple Consider using the real-time CGT service to report gains - https://www.icaew.com/insights/tax-news/2024/apr-2024/consider-using-the-real-time-cgt-service-to-report-gains TAXguide 15/20: Capital gains tax UK property disposal reporting - https://www.icaew.com/technical/tax/tax-faculty/taxguides/2020/taxguide-1520-capital-gains-tax-uk-property-disposal-reporting PanellistsStephen Relf, Technical Manager, Tax, ICAEWCaroline Miskin, Senior Technical Manager, Digital Tax, ICAEW Katherine Ford, Technical Manager, Personal Taxes, ICAEWProducerEd AdamsEpisode first published: 2 July 2025Podcast recorded: 24 June 2025
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Goodbye non-doms, hello FIG
On 6 April 2025, the longstanding rules for UK-resident, non-UK domiciled individuals – non-doms – were abolished and replaced with a new regime for foreign income and gains (FIG) that is based on residence. The abolition of domicile as a concept is one of the biggest changes in taxation for many years. In this episode of The Tax Track, we’ll get behind the headlines and consider the pros and cons of the new rules.LinksEconomy explainers: what is the non-dom regime? (valid up to 5/4/25) https://www.icaew.com/insights/tax-news/2024/sep-2024/non-dom-regime-explainedResidence and FIG Regime Manual https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual PanellistsStephen Relf, Technical Manager, Tax, ICAEWKatherine Ford, Technical Manager, Tax, ICAEWAdelle Greenwood, Technical Manager, Tax, ICAEWProducer Ed AdamsEpisode first published: 30 May 2025Podcast recorded: 19 May 2025
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VAT gets its day in court – again
What do marshmallows and hair transplants have in common? Yes, they’ve both been subject to recent court cases regarding VAT treatment. And yes, this episode of The Tax Track is all about VAT.As well as examining issues with VAT borderlines, we talk about the prospects for reform, look forward to the Institute’s forthcoming VAT conference and discuss the pros and cons of e-invoicing.LinksHow to fix VAT https://www.icaew.com/technical/tax/vat/how-to-fix-vat Progressive VAT: is now the time? https://www.icaew.com/insights/tax-news/2024/oct-2024/progressive-vat-is-now-the-timeE-invoicing to be mandatory for EU VAT by 2030https://www.icaew.com/insights/tax-news/2024/nov-2024/e-invoicing-to-be-mandatory-for-eu-vat-by-2030How to fix VAT Conference ttps://www.icaew.com/learning-and-development/events/vat-conferencePanellistsStephen Relf, Technical Manager, Tax, ICAEWEd Saltmarsh, Technical Manager, VAT and Customs, ICAEWStephen Dale, Chair, ICAEW VAT and Duties CommitteeProducer Ed AdamsEpisode first published: 30 April 2025Podcast recorded: 22 April 2025
In this podcast series from the Institute of Chartered Accountants in England and Wales, experts from the Tax Faculty discuss the biggest tax stories of the month, with advice for professionals in the sector to keep their knowledge and skills sharp.
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