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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 (MTD IT).
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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

Government seeks views on e-invoicing
  • Article
  • 14 Feb 2025
The government has launched a consultation to gather views on standardising e-invoicing, and how to encourage UK businesses and government departments to adopt it.
Tax relief for pension contributions can be claimed online
  • Article
  • 13 Feb 2025
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
New tax return requirements for sole traders and directors
  • Article
  • 13 Feb 2025
Taxpayers may need to provide more information in their 2025/26 self assessment tax returns as some voluntary requirements have been made mandatory and new mandatory requirements have also been introduced.
Tax news in brief 12 February 2025
  • Article
  • 12 Feb 2025
Highlights from the broader tax news for the week ending 12 February 2025, including: a reduction in the rates of interest on tax; the publication of help cards for employers; and changes to land transaction tax.
HMRC will not accept some in-year trust and estate tax returns
  • Article
  • 11 Feb 2025
Due to the change in the rate of capital gains tax (CGT) from 30 October 2024, trustees and personal representatives (PRs) may need to wait until after the end of the tax year to submit 2024/25 tax returns.
Check for state pension gaps by 5 April 2025, says HMRC
  • Article
  • 11 Feb 2025
HMRC is encouraging people to check if they could increase their state pension by making voluntary national insurance (NI) contributions by 5 April 2025.
More taxpayers can test making tax digital
  • Article
  • 10 Feb 2025
Taxpayers liable to the high income child benefit charge (HICBC) or with income from jointly held property can join making tax digital for income tax (MTD income tax) testing for 2025/26. IRIS has also joined the list of software available for 2024/25.
Business tax compliance costs £15bn a year
  • Article
  • 10 Feb 2025
In its latest report, the National Audit Office (NAO) explores the costs for businesses in meeting their tax obligations and for HMRC in administering the tax system. It reveals UK businesses incur costs of at least £15.4bn each year.