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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.

MTD for income tax is here

Individuals with combined gross income from sole trades or property over £50,000 must now keep digital accounting records and submit quarterly updates to HMRC. 

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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 2025

Chancellor Rachel Reeves delivered her 2025 Budget on 26 November. Read ICAEW's reaction and analysis to the announcements, measures in the Finance Bill 2025/26 and the subsequent Spring Forecast in March 2026.
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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 people everywhere to do business with confidence, 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

Updated VAT guidance for alternative providers of education
  • Article
  • 04 Sep 2026
Revenue & Customs Brief 9 (2026) explains HMRC’s position on the VAT treatment of supplies of education and closely related services by alternative providers of higher and further education.
Tax news highlights from August 2026
  • Article
  • 03 Sep 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in August 2026 and explains where you can find further information.
Tax news in brief 2 September 2026
  • Article
  • 02 Sep 2026
Highlights from the broader tax news for the two weeks ending 2 September 2026, including ICAEW’s response to the government’s consultation on HMRC’s use of data on interest income and card sales.
Plans to tackle tax debt require robust safeguards, says ICAEW
  • Article
  • 02 Sep 2026
ICAEW has raised concerns with the government’s proposals for recovering lower value tax debts from taxpayers who choose not to engage with HMRC, and has set out the safeguards it would like to see introduced if the policy is implemented.
First MTD income tax submission: how did it go?
  • Article
  • 27 Aug 2026
Tax advisers have started to report back on their experiences of completing Making Tax Digital (MTD) income tax Q1 submissions, and the verdict is mixed.
Views sought on business rates for pubs and hotels
  • Article
  • 26 Aug 2026
The government has commissioned an independent review of the business rates valuation methodology for pubs and hotels in response to concerns about the outcome of the 2026 revaluation.
Government looks to reform treaty relief for interest
  • Article
  • 26 Aug 2026
The government is aware that compliance with the treaty relief rules for interest can be challenging and costly for taxpayers and is interested in views on how the regime could be simplified or reformed.
Changes proposed to the VAT rules for online marketplaces
  • Article
  • 21 Aug 2026
ICAEW has questioned whether the government’s proposals, as set out in a consultation document published in June 2026, would effectively address VAT non-compliance on online marketplaces, and suggests an alternative solution.