ICAEW podcasts come from the Institute of Chartered Accountants in England and Wales, a professional membership body for the accountancy and finance profession. The shows offer insight, analysis and leadership on issues affecting accountants and finance professionals worldwide. Episodes may cover technical updates, business trends, regulation and career development. They are aimed at members and others working in or with the global accountancy sector.
Episodes
How financial criminals – and their pursuers – are turning to blockchain
Grant Thornton digital asset recovery specialist Adrian N Morris sets out the tactics that crypto criminals use to dodge law enforcers – and how investigators can tackle them.
How to define Copilot use cases in accountancy
Scoping which tasks you intend to delegate to Copilot is an essential ‘look before you leap’ process – and may require some pivoting later on, experts tell us.
How to build a better tax system
In this episode, we draw on ICAEW’s latest campaign – How to build a better tax system – to identify what is going wrong with the UK’s tax system, why it matters and how to fix it.
How can ethics adapt to a changing world?
A bonus episode recorded following Global Ethics Day, looking at ethics as the world changes around us at a ridiculous pace. Artificial intelligence is reshaping the world of work, but there are considerable ethical considerations that come along with it. How does the Code of Ethics for accountants address this?
10 reasons to be a charity trustee
Misconceptions about the role of a charity trustee are rife. ICAEW member Josie Woodward was just 23 years old when she became a trustee for the RSPCA. For Trustees’ Week, she shares the realities of the role and why it might be time for you to put yourself forward.
100% first year allowance for electric cars to end in April 2027
The 100% first year allowance (FYA) for cars with low carbon dioxide emissions will cease for expenditure incurred on or after 1 April 2027 for corporation tax and 6 April 2027 for income tax.
ICAEW Council elections: don’t miss your chance to get involved
Nominations for ICAEW’s Council elections are now open, with eligible members encouraged to stand for a seat in their area or put forward a candidate.
UK government pauses profit and loss filing but sticks with software-only filing
Companies House will pause the introduction of small companies and micro-entities filing profit and loss accounts while the government considers alternative options to simplify filing processes. The government reconfirms its commitment to mandatory software-only filing of accounts and other planned reforms for 1 April 2028.
What climate risk exposed about the blind spot now forming around AI
Credit models struggle to capture sudden shocks rather than gradual change. Climate risk has exposed the blind spot, and AI could be next. Polly Tsang, ICAEW’s Senior Financial Services Regulatory Manager, weighs in.
Will I meet the conditions for founders’ relief?
ICAEW’s Tax Faculty explains the conditions that must be met for an individual to claim founders’ relief, based on the information published by the government so far.
Five budget measures you may have missed
ICAEW's Tax Faculty picks out five important measures announced at the budget which didn’t make the headlines on the day, but may affect how HMRC administers the tax system in the future.
Budget 2026: enough ‘breathing room’?
UK Chancellor John Healey had a huge challenge with his first budget. It had been trailed as a ‘steady as she goes’ budget – was it successful? In our usual budget analysis episode, we break down the various measures outlined in the budget, the economic backdrop that informed the Chancellor’s decisions, the winners and losers, and what it all might mean for the coming year.
Budget: MTD penalty soft landing and exclusions
The government has confirmed that taxpayers who are due to join Making Tax Digital (MTD) for income tax from April 2027 will not be given penalty points for late submission of quarterly updates for 2027/28.
Budget: personal allowance increased for low-income pensioners
For 2027/28 onwards, individuals who are above the state pension age may receive the pension tax allowance in addition to their personal allowance, increasing the amount of income they can receive without having to pay income tax.
Budget: CGT changes include a new relief for founders
There was mixed news for entrepreneurs in the budget, with the announcement of a new capital gains tax relief (CGT) for founders of innovative companies and a cut in the lifetime limit for business asset disposal relief (BADR).
Budget: nine key VAT changes announced
The budget included a range of VAT measures affecting businesses, from e-invoicing and online marketplaces to social housing and electric vehicle charging.
Budget: government confirms measures to tackle tax debt
From April 2029, income tax self assessment (ITSA) taxpayers will be required to make automated in-year tax payments (such as through direct debit), with eligible taxpayers being able to opt-in to payments through pay as you earn (PAYE).
Budget: changes for employers and employees
Employment tax announcements at budget 2026 included changes to the approved mileage allowance payments, increases to the national living and minimum wages and a reform of the benchmark scale and overseas scale rate payments.
Budget: key changes to indirect taxes
Budget 2026 includes changes to environmental taxes, excise duties and other indirect taxes. ICAEW highlights some of the key measures businesses and advisers should be aware of.
Budget: tax rates on property and savings income increased
The government announced several changes to income tax at the budget 2026, including a further increase in the rates of tax on savings and property income, effective from April 2027.
Budget: measures affecting businesses
Key announcements include changes in the rates of capital allowances, improvements to the process for claiming research and development tax relief and confirmation that the government will not proceed with new reporting requirements for close companies.
Budget: business rates relief and fiscal devolution
Alongside a 20% reduction in business rates liabilities in England for pubs, music venues and social clubs, more generous reliefs have been announced that will bring a further 70,000 businesses out of business rates from April 2027.
Budget analysis: chancellor delivers ‘safe hands’ budget
With little room for manoeuvre due to global supply challenges and low growth, the Chancellor focused on keeping all stakeholders – especially the markets – calm.
How cyber criminals are leveraging AI
Cyber attacks have become a constant source of concern for organisations, with the use of AI increasing the scale and sophistication of cyber crime.
Chancellor pledges to save UK SMEs £800m a year in admin costs
The UK government has announced plans to further streamline small business reporting requirements and extend suspensions to import tariffs, following recommendations from the Small Business Regulatory Taskforce.
How to estimate your Carbon Border Adjustment Mechanism liability
ICAEW explains how new HMRC guidance on the rates and default values for the Carbon Border Adjustment Mechanism (CBAM) should help businesses to estimate their liabilities ahead of CBAM’s introduction on the 1st of January 2027.
How to manage a Copilot prompt library
Saving prompts can provide you with a host of shortcuts, but you should always monitor your prompt library to ensure it is effectively serving your business.
How to get help ahead of the next MTD deadline on 7 November
ICAEW highlights some key points for agents to consider when preparing to submit the second quarterly update under Making Tax Digital (MTD) for income tax, including how to access support from HMRC.
HMRC contacts parents about the high-income child benefit charge
In its latest one-to-many campaign, HMRC is writing to taxpayers it thinks should have paid the high-income child benefit charge (HICBC) for 2024/25 and have yet to do so.
How can business overcome its biggest challenges – live at ICAEW Conference
In this episode, recorded from ICAEW’s Annual Conference, we speak to the biggest speakers from across the day about the challenges facing businesses in a variety of sectors, and what can be done about them. From the economy to cybercrime and growing in unpredictable environments, we cover a lot of ground.
What does Modernising Corporate Reporting mean for auditors?
On the first ever episode of our new podcast series, The Audit Report – the podcast that looks at the factors shaping modern audit – we’re discussing the long-awaited consultation on Modernising Corporate Reporting. The Department for Business, Innovation, Science and Trade is consulting on what it should look like. What could it mean for auditors?
Cyber: how to protect against identity theft
Identity theft has become one of the most lucrative enterprises for cyber criminals in 2026, according to recent cyber trends reports. With more information about ourselves online than ever, how can we stay protected from identity theft?
HMRC contacts taxpayers who have significant control of companies
HMRC is writing to individuals identified as having significant control of a company. The campaign is intended to help taxpayers avoid making errors when completing their self assessment (SA) tax return for 2025/26.
Cyber: how much should your business worry about global cyber threats?
State-backed cyber attackers are sophisticated, well-resourced and increasingly disruptive. Experts tell us why no organisation is immune – and what effective defences look like.
Supply chain cyber threats: how to protect yourself
As companies shore up their enterprise network defences against cyber attacks, with varying degrees of success, the cyber hygiene of their supply chains is often overlooked. We look at vulnerabilities and how organisations can reduce the risks.
Cyber: what good cyber hygiene looks like in 2026
The work of protecting and defending your business from cyber attacks is never done. As part of Cyber Security Awareness Month, we share the ongoing actions you should take to shore up against the criminals’ next breach attempt.
Cyber: how to foster a ‘constant vigilance’ culture
Human behaviour is essential to cyber resilience. Explore how organisations can build a culture of continuous vigilance and the practical steps management can take to embed shared responsibility and reinforce good cyber habits across the workforce.
Cyber: how big a threat are AI agents?
The news is currently full of AI agents ‘going rogue’, wreaking untold havoc beyond their designated tasks. This Cyber Security Awareness month, we talk to an expert who advises on deployment, to separate fact from hype.
Cyber: how to respond to a ransomware attack
Almost half of all cyber attacks involve ransomware, a technology fast evolving into a far more dangerous threat to companies’ networks, with many underprepared for an attack. What are the critical steps businesses should take after a ransomware attack?
Three major questions about AI and ethics
In the rush to adopt AI technology, ethical and risk considerations are not being prioritised. Professor Edward Harcourt, who is speaking at our Global Ethics Day event on 23 October, shares three ethical factors must be considered when using AI.
CGT on cryptoassets and payrolling of benefits
Cuts to the capital gains tax (CGT) annual exempt amount have brought more individuals within scope of CGT. In this episode we explain how to avoid common errors made when applying the rules to disposals of cryptoassets.
Agent registration update: trustees and the process for firms
New HMRC guidance on mandatory registration of tax advisers clarifies the position for trustees. Limited details are available on the transition process that firms with an agent services account (ASA) will need to follow.
Preparing for 2027/28: changes to the calculation of income tax
The way in which income tax is calculated will change from April 2027, as separate rates of tax are introduced for property income and changes are made to the beneficial ordering rule for allowances and reliefs.
BONUS: Modernising Corporate Reporting – the big questions
In this special bonus episode, we hear exclusively from the Department for Business, Innovation Science and Trade (BIST) on the government’s plans for corporate reporting, the Modernising Corporate Reporting (MCR) agenda. It’s a potentially huge change and the government wants to implement it quickly, so now is the time to address its implications.
HMRC contacts UK investors in offshore funds
In its latest one-to-many campaign, HMRC is asking taxpayers with investments in offshore funds to check that they have included any income and gains on their self assessment (SA) tax return and paid the correct amount of tax due.
Cyber: how to spot a vishing attack
Vishing – or voice phishing – makes it easy for criminals to pose as an organisation’s IT department, using social engineering techniques to steal credentials and MFA codes, giving them access to networks. Here we look at how it works and how to guard against it.
Who is a person of significant control?
Alongside company directors, people of significant control (PSCs) need to have their identity verified with Companies House. Here are the criteria to determine who is a PSC within your organisation.
FCA finalises UK SRS reporting rules
Following a consultation period, the Financial Conduct Authority has finalised rules requiring in-scope listed companies to report against UK Sustainability Reporting Standards on a ‘comply or explain’ basis.
Reporting quality continues to improve in 2025 / 2026
The latest Annual Review of Corporate Reporting by the Financial Reporting Council shows a further reduction in reviews raising substantive questions and a shrinking of the quality gap between FTSE 350 reporting and those of other companies.
What does Modernising Corporate Reporting mean for auditors?
On the first ever episode of The Audit Report – the podcast that looks at the factors shaping modern audit – we’re discussing the long-awaited consultation on Modernising Corporate Reporting. The Department for Business, Innovation, Science and Trade is consulting on what it should look like. What could it mean for auditors?
Is your identity at risk?
Cyber criminals spend much of their time working on identity theft. If you hold a responsible position in your organisation, they might very well be working on you. Or worse – they might be lurking in your smart coffee machine.
Cyber: assessing your insurance for the AI age
AI is intensifying the scale and frequency of cyber attacks against businesses. Experts tell us what this means for insurers and the companies that will be seeking their protection.
Cyber: inside the evolving world of cyber crime
Technology investigative journalist and author Geoff White explores the growing sophistication of cyber criminals, from unlikely alliances between organised crime and nation states to the rise of cross-border money-laundering networks and AI-enabled attacks, and why good cyber hygiene is vital.
Cyber: how prompt injection attacks target your AI tools
As part of Cyber Security Awareness month, we look at the ongoing battle of the accounting and finance industry against technology-enabled criminals and how prompt injection attacks are emerging as another threat the sector must defend against.
Common data protection fails and how to prevent them
As the Information Commissioner’s Office becomes the Information Commission, we look at nine data protection pitfalls and offer advice for smaller organisations on ways to avoid them.
Review the roll-out of MTD, says ICAEW
In its budget submission, ICAEW has urged the government to conduct a full review of the first reporting cycle under Making Tax Digital (MTD) for income tax before proceeding with the planned roll-out to more taxpayers from April 2027.
New tax relief needed for predevelopment costs, says ICAEW
The existing tax treatment of predevelopment costs, which has recently been clarified by the Supreme Court, risks discouraging investment and increasing compliance costs for businesses.
HMRC clarifies VAT treatment of fund management services
HMRC has published guidelines for compliance (GfC) 20, setting out its recommended approach for determining the VAT treatment of outsourced fund management services, including whether services are single or multiple supplies.
ICAEW supports government plans to modernise the customs system
ICAEW has called for customs modernisation to be designed around the needs of businesses and has recommended that mandatory registration for customs intermediaries is incorporated into the existing regime for tax advisers.
Cyber roundup: new AI threats raise the bar for resilience
September’s cyber roundup further explores how artificial intelligence (AI) is changing the threat landscape, including the misuse of AI tools, the rise of shadow AI, and new regulatory expectations for resilience.
How to ensure an ethics based approach to AI procurement
Embedding ICAEW’s fundamental principles into contract terms can help organisations to ensure they are taking an ethical approach when buying AI services. Dr Sam De Silva explains how.
Government proposals for distributions risk stifling growth, says ICAEW
ICAEW is concerned that the government’s proposals to reform the tax rules applying where a company carries out a reduction or return of share capital could have negative implications for commercial transactions.
How EY embedded AI agents into its audit operations
Richard Harrison explains how EY has rolled out the use of AI agents across its global audit operations and ensures humans remain in the loop.
HMRC promises client lists in the agent services account
Responding to feedback from ICAEW and others, HMRC says that it is developing client list functionality within the agent services account (ASA) and aims to complete the work in time for summer 2027.
Survey reveals mixed views on MTD and HMRC performance
The Administrative Burdens Advisory Board’s (ABAB’s) latest annual survey suggests that some improvements are being made in how the tax system is administered, although significant challenges remain.
How to optimise supply chains to maximise financial performance
While a number of factors can impact supply chains and negatively impact financial performance, smart planning and the right metrics can create opportunities to create more profitability.
How to affect real change – according to a former EU Chief Accountant
Across his career, accountant and auditor Brian Gray helped introduce accrual accounting and international standards to the European Commission during one of the most turbulent periods in its history.
Charities need to get ready for SORP 2026
Some of the biggest changes affecting the charity finance landscape in recent years are about to take effect. Author and expert Elaine Alsop outlines what trustees and treasurers need to be preparing for.
What tech-enabled fraud means for detection and prevention
As AI-enabled tech fraud becomes cheaper, more accessible and convincing, businesses need stronger controls and smarter verification methods to detect and prevent emerging risks.
What is the FRC’s Corporate Reporting Review?
In addition to its monitoring responsibilities, the FRC’s Corporate Reporting Review (CRR) function plays an important role in improving the quality, clarity and credibility of UK corporate reporting.
Why data analytics is crucial in improving audit quality
While generative AI dominates the headlines in audit technology, data analytics continues to deliver significant benefits, helping firms conduct more effective, risk-focused audits, as demonstrated in the FRC’s 2026 Annual Review of Audit Quality.
ICAEW suggests other options for reforming land remediation relief
ICAEW has welcomed the government’s intention to reform land remediation relief (LRR) and has made three suggestions for how LRR could better meet its objectives.
Update: client allocation in the online services account
HMRC has announced that the online services account (OSA) is to be improved so that firms can assign multiple clients to a staff member, making it easier for firms to manage having separate credentials for staff.
Globally mobile employees can be excluded from mandatory payrolling
HMRC has announced that employers may exclude globally mobile employees (GME) from mandatory payrolling of benefits in kind (BIK) and has confirmed the class 1A national insurance contributions (NIC) position for voluntary payrolling.
Modernising corporate reporting: your chance to shape the future
The government’s plans to simplify the UK’s corporate reporting regime are the most significant in a generation and cover almost every aspect of the annual report. ICAEW is urging members to share their views and help shape what the rules will look like.
ICAEW urges ‘breathing space’ for business ahead of Autumn budget
In its budget submission to the UK Chancellor of the Exchequer, ICAEW has asked for greater clarity and certainty for businesses – and no more increases to employment tax.
Agents – are you prepared for 28 September 2026?
The final phase in HMRC’s roll-out of multi factor authentication (MFA) will begin on the 28th of September 2026. ICAEW explains what will change, who may be affected and how to get help.
HMRC to send 1.8m simple assessment letters for 2025/26
Taxpayers may have received a simple assessment letter for 2025/26 over the summer. ICAEW explains why simple assessments are needed, why so many letters are now sent each year, and how taxpayers should respond if they receive one.
Government confirms new tourist levy
Mayors and leaders of foundation strategic authorities (FSAs) in England will be given the power to introduce an overnight visitor levy, subject to consultation locally and within a national framework.
HMRC changes VAT refund policy for non-UK businesses in a VAT group
HMRC has announced that, for VAT incurred from 1 July 2026 onwards, it will only accept VAT refund claims from the non-UK business that incurred the VAT, rather than from the representative member of the VAT group.
