Ahead of the Budget on 28 October, the ATT submitted Budget representations suggesting that the government should review outdated rates and allowances, introduce simplifications for inheritance tax and extend the soft landing for penalties for Making Tax Digital for Income Tax.

CIOT has commented on the draft legislation that will be included in the next Finance Bill to implement the new securities transfer tax. This new tax is the culmination of a lengthy consultation on the Modernisation of Stamp Taxes on Shares Framework.

While supportive of the proposal to report Enterprise Management Incentive arrangements annually, the CIOT has asked for clarification of the consequences where returns are late or contain errors.

Both the ATT and CIOT have called for HMRC to improve the process for setting up and maintaining PAYE Settlement Agreements, to make them easier for employers to use.

With nearly 20 events and more than 7,000 delegate registrations in 2026, the ADIT webinar programme continues to support international tax learning worldwide.

The CIOT and LITRG have commented on proposed new requirements to correct inaccuracies in returns and documents provided to HMRC, including the introduction of a new Customer Correction Notice.