Tax
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Regulators and standard setters Tax
HMRC Says Generative AI in Tax Software Should Support, Not Replace, Human Judgment
On January 28, 2026, the UK's HMRC published guidelines for software developers who use generative AI in commercial products that help customers submit information to it. Such software, it says, "should support, not replace, human judgment," and should clearly remind users that making sure each tax return is accurate is their responsibility.
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Regulators and standard setters Tax
Not a Substitute for Professional Judgment: The IRS Alert on AI in Tax Practice of June 2026
On June 24, 2026, the IRS's Office of Professional Responsibility issued introductory guidelines on AI in federal tax practice. Due diligence, it says, "requires verifying the accuracy of facts, citations, and calculations produced by AI."
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Regulators and standard setters Tax
A Less Experienced Junior Colleague: Seven Professional Bodies on AI in UK Tax Work, January 2026
In January 2026 the seven professional bodies that jointly prepare Professional Conduct in Relation to Taxation, the principles and standards their members follow in tax work, said that AI output "should also be regarded as if it were prepared by a less experienced junior colleague and reviewed with appropriate scepticism," and that members remain ultimately responsible for their work "irrespective of the use of AI tools in its creation."
