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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

Tax news in brief 15 January 2025
  • Article
  • 14 Jan 2025
Highlights from the broader tax news for the week ending 15 January 2025, including: new HMRC campaigns focusing on private equity businesses and estate agents; updated guidance from HMRC for those testing MTD IT; and a reminder from HMRC of changes for importers from 31 January 2025.
HMRC contacts self-employed delivery drivers
  • Article
  • 13 Jan 2025
Individuals who worked as delivery drivers in 2023/24 and were not paid through pay as you earn should consider registering for self assessment if they have not already done so.
Don’t respond to agent services text message, warns ICAEW
  • Article
  • 13 Jan 2025
HMRC has confirmed that a text message from “TaxGateway” asking the recipient to click on a link and confirm details of their agent services is fraudulent.
New VAT guidance on cladding remediation work
  • Article
  • 09 Jan 2025
HMRC has published guidance clarifying its policy on the VAT treatment of remedial works to buildings, including the replacement of cladding.
The SME view: ‘VAT is complicated, even for accountants’
  • Article
  • 09 Jan 2025
The co-founder of a fast-growing business – and ICAEW member – outlines why VAT could be made much easier for the nation’s entrepreneurs.
Learn more about making tax digital
  • Article
  • 08 Jan 2025
Agents can prepare for making tax digital for income tax (MTD IT) by attending HMRC’s regional events and listening to the latest episode of ICAEW’s The Tax Track podcast.
The SME view: ‘VAT needs to be an asset to the UK economy’
  • Article
  • 08 Jan 2025
The founder of a tech company and ICAEW member explains how VAT reform could make a difference for growing businesses in this country.
Claims for job expenses can be made online
  • Article
  • 07 Jan 2025
The option for an employee to make a pay as you earn (PAYE) claim online for tax relief for employment expenses has been restored.