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Tax returns

Expert commentary and practical guidance from ICAEW related to tax returns under the UK tax regime.

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Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax.

TAXguide 15/20: CGT UK property disposal reporting
  • Technical release
  • 15 Sep 2020
The requirement for UK residents to report and pay capital gains tax (CGT) on disposals of UK residential property separately from the self assessment tax return was introduced in April 2020. The deadline is 60 days for all completions on or after 27 October 2021.
TAXguide 18/17: HMRC determinations and special relief
  • Technical release
  • 03 Nov 2017
In TAXguide 18/17, Caroline Miskin explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim. Read a summary here, Tax Faculty members can download the full guide.
Exclusive TAXguide 02/13
  • Technical release
  • 04 Mar 2015
  • PDF (188kb)
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
Exclusive TAXguide 06/13 (TECH 13/13 TAX)
  • Technical release
  • 31 Oct 2013
  • PDF (211kb)
National Insurance contributions: Agreed note of cross-border and home national insurance contribution issues raised in 2012 and 2013 with HM Revenue & Customs by the Tax Faculty of the Institute of Chartered Accountants in England & Wales, with HMRC’s responses published in October 2013.
Exclusive TAXGUIDE 1/12 Entrepreneurs' Relief - practical points
  • Technical release
  • 25 Jan 2012
  • PDF (421kb)
Guidance on Entrepreneurs' Relief - practical points
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Features and articles

Request overlap information from HMRC by 31 December
  • Article
  • 18 Nov 2024
Taxpayers and agents needing to use HMRC’s online service to obtain overlap relief details for 2023/24 income tax self assessment tax returns are asked to do so by 31 December 2024.
Technical round-up: October 2024
  • Article
  • 31 Oct 2024
This month’s top stories feature eight Budget updates covered by ICAEW’s Tax Faculty, a list of software products that are now ready for MTD ITSA, and new VAT guidance for private schools.
Tax news in brief 16 October 2024
  • Article
  • 15 Oct 2024
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
Agents asked to finalise 2022/23 tax returns
  • Article
  • 07 Oct 2024
HMRC is writing to agents who have clients with self assessment tax returns for 2022/23 that still include provisional figures.
Non-doms asked to check 2022/23 tax returns
  • Article
  • 30 Sep 2024
HMRC is asking individuals who are not UK-domiciled (non-doms) and are long-term UK residents to check if they should have paid the remittance basis charge for 2022/23.
Technical round-up: September 2024
  • Article
  • 26 Sep 2024
This month’s top stories feature ICAEW’s push for Budget tax reforms and a delay in VAT on private school fees, along with a reminder for high earners to submit their 2021/22 tax returns.
High earners may need to submit 2021/22 tax returns
  • Article
  • 11 Sep 2024
HMRC is writing to taxpayers whose income exceeded £200,000 in 2021/22 and asking them to check if they should have submitted a tax return for that year.
Tax return fix for student loan deductions
  • Article
  • 09 Sep 2024
Taxpayers who make student loan repayments and whose income includes payrolled benefits in kind (BIK) should follow HMRC’s guidance when completing their self assessment (SA) tax return, warns ICAEW.
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Webinars and recordings

Self-employment Income Support Scheme (SEISS) - the fifth grant
  • Webinar
  • 20 Jul 2021
This webinar will help you navigate the significant changes to the fifth SEISS grant, and will also cover tax return and compliance issues.
Self-employment Income Support Scheme (SEISS) grants - an update
  • Webinar
  • 13 Apr 2021
Applications for the fourth SEISS grant open in late April 2021.
TAXbite Filing a company tax return - what is iXBRL?
  • Webinar
  • 19 Apr 2018
Lifting the bonnet to explain what filing a company tax return using iXBRL means in simple terms.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Trust tax returns
  • eBook chapter
  • 2024
  • Jacquelyn Kimber, Julie Bell
  • Tax Advisers Guide to Trusts
Chapter covering various aspects of trust tax returns and related matters. Addresses topics including valuations, claims and elections, overpayment relief, enquiries and discovery, liability and collection, penalties, and record-keeping.
Exclusive Filing returns and paying tax
  • eBook chapter
  • 2024
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on the rules and requirements according to which taxpayers (whether individuals, companies, trustees, etc.) are obliged to make a return of taxable income.
Exclusive Value added tax
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.
Exclusive Partnership tax returns, enquiries and administration
  • eBook chapter
  • 2024
  • David Whiscombe
  • Partnership Taxation
A chapter on partnership tax returns and related matters. Includes coverage of filing dates, allocations of ‘partnership share’, enquiry procedures, and penalties which may be imposed.
Exclusive Partnerships
  • eBook chapter
  • 2024
  • David Whiscombe
A chapter discussing various tax issues relating to property partnerships and LLPs. Covers topics including partnership tax returns, partners’ expenses, settlement legislation, interest paid by partners, non-UK resident partners, capital gains, and stamp duty land tax.
Exclusive SDLT administration and compliance
  • eBook chapter
  • 2024
  • Ros Martin
  • Stamp Taxes
A chapter covering what must be notified to HMRC, on whom the responsibility for notification and payment of SDLT falls, and the relevant processes and requirements. Includes details of HMRC powers, and penalties which may be imposed for non-compliance.
Exclusive Trading company and investment company computations under CTSA
  • eBook chapter
  • 2024
  • Peter Rayney
  • Tax Planning for Family and Owner-managed Companies
Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company.
Exclusive The VAT return
  • eBook chapter
  • 2024
  • Andrew Needham
  • Value Added Tax
This chapter is designed to give a basic guide to the completion of the VAT return.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Telegraph Tax Guide 2023
  • eBook
  • 2023
  • Telegraph Media Group
Covers everything you need to know about completing a self-assessment tax return for the 2022/23 financial year.
Exclusive Paying your tax, interest and penalties
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, setting out practical points relating to the payment of tax, interest and penalties. It includes some advice on what to do if you are unable to settle your tax bill.
Exclusive How to complete your Tax Return and work out your tax
  • eBook chapter
  • 2023
  • Telegraph Media Group
  • The Telegraph Tax Guide
A chapter aimed at individual taxpayers, giving practical pointers on completing a Tax Return. It also covers related matters such as filing deadlines and registering for Self Assessment. The author provides an illustrative worked example.
Exclusive VAT administration, appeals and interest
  • eBook chapter
  • 2021
  • Malcolm James
A high level overview of the framework of VAT administration covering appeals and the interest charged on VAT recovered through the raising of an assessment.
Exclusive Tax appeals and administration
  • eBook chapter
  • 2021
  • Malcolm James
This chapter introduces the UK system of self-assessment. It covers the submission of returns, notification of liability, penalties, appeals, payment of tax, record-keeping and tax claims.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on tax returns. A selection of recent books covering this topic is set out below.
The Telegraph tax guide 2024: your complete guide to the tax return for 2023/24
  • Library book
  • 2024
  • Telegraph Media Group
  • Kogan Page
A practical guide to completing a self-assessment tax return for the 2023/24 financial year. Includes a number of tax saving tips, and covers key changes from the Budget and Treasury Statements. Points are illustrated with worked examples.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

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TAXconnect

TAXconnect works on a telephone ‘hotline’ system, whereby consultants offer advice to Tax Faculty members on a range of tax problems for a nominal fee.

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Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.