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Tax

The Tax area has information and guidance on technical and practical tax matters. Under each of the topic headings are links to events, the latest tax news and the Tax Faculty’s publications, including guides, webinars and representations.

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Working in tax

Members working in tax need to be aware of the fundamental principles and the standards for tax planning contained in Professional Conduct in Relation to Taxation (PCRT), ICAEW’s Code of Ethics and their anti-money laundering responsibilities and obligations.
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Tax

Personal tax

Expert commentary and practical guidance from ICAEW related to personal taxation, covering areas including: capital gains tax, income tax, inheritance tax, pensions, residence and domicile, savings and investments and trusts.
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Tax

Business tax

Practical guidance, commentary and support on the taxation of businesses, including: capital allowances, corporation tax, the taxation of partnerships, the self-employed and charities.
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Tax

Making Tax Digital

Making Tax Digital (MTD) is a fundamental change to the administration of the UK tax system. It affects how businesses and other organisations, agents and individuals maintain their accounting and tax records and how they transact and communicate with HMRC. MTD has two key elements, MTD for VAT and MTD for income tax.
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Budgets and legislation

Autumn Budget 2024

On 30 October 2024, Chancellor Rachel Reeves delivered the Autumn Budget. Read ICAEW's reaction and analysis.
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Tax administration

Support for agents on the day-to-day practicalities of tax administration with support on HMRC contacts, filing tax returns and making complaints.

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Tax compliance and investigation

Expert commentary and practical guidance from ICAEW related to tax compliance, as defined by HMRC. This includes appeals and investigations, avoidance, evasion, and penalties.

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Tax reform

As part of its strategy to support a world of sustainable economies, ICAEW draws on its members’ expertise to examine hot topics in tax and provide practical solutions to challenges faced by policymakers and regulators.

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Support and content from ICAEW's Tax Faculty

Tax Faculty

Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
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Latest tax news

HMRC to launch new agent query resolution service
  • Article
  • 12 Mar 2025
HMRC has emailed agents with details of a new resolution service for pay as you earn (PAYE) and self assessment queries that have not been resolved by HMRC’s agent dedicated line or webchat.
300,000 people will no longer need to submit a tax return
  • Article
  • 12 Mar 2025
James Murray MP, Exchequer Secretary to HM Treasury (XST), has used his speech at a joint ICAEW and Chartered Institute of Taxation (CIOT) event to announce a number of changes intended to simplify the tax system and secure tax revenue.
Tax news in brief 12 March 2025
  • Article
  • 11 Mar 2025
Highlights from the broader tax news for the week ending 12 March 2025, including: the closure of CATO; an update on MTD for income tax; and an increase in the official rate of interest.
Government takes action on umbrella companies
  • Article
  • 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
Last chance for businesses to disclose undeclared sales
  • Article
  • 10 Mar 2025
HMRC is writing to businesses that may owe tax on undeclared sales, possibly because they have misused their till system (referred to as ‘electronic sales suppression’).
HMRC encourages fund managers to provide more information
  • Article
  • 10 Mar 2025
HMRC’s investment funds manual now includes guidance for individuals in receipt of carried interest to help them reduce the chances of a compliance check being opened.
HMRC updates its R&D guidance on subcontracting and subsidies
  • Article
  • 04 Mar 2025
HMRC has updated its guidance on research and development (R&D) tax relief for the recent First-tier Tribunal (FTT) decisions of Stage One Creative Services Ltd and Collins Construction Ltd. ICAEW’s Tax Faculty summarises the changes and gives its view.
Tax news in brief 5 march 2025
  • Article
  • 04 Mar 2025
Highlights from the broader tax news for the week ending 5 March 2025, including: Finance Bill 2024-25 developments; new figures from HMRC on the impacts of the off-payroll working reforms; and an update on Making Tax Digital (MTD) software.