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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 starts in April - are your clients ready?

From April individuals with combined gross income from sole trades or property over £50,000 must 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

HMRC clarifies position on Making Tax Digital and cessations
  • Article
  • 02 Apr 2026
The taxpayer or their agent should notify HMRC by phone or webchat where the taxpayer is within Making Tax Digital (MTD) for income tax from April 2026 but all of their sources of income for MTD income tax ceased before that date.
Help improve HMRC support on foreign tax credit relief
  • Article
  • 02 Apr 2026
HMRC is asking agents and others with experience of handling foreign tax credit relief (FTCR) claims to complete a survey so that it can better understand how to provide support.
Tax news in brief 31 March 2026
  • Article
  • 31 Mar 2026
Highlights from the broader tax news for the week ending 31 March 2026, including updates on Making Tax Digital (MTD) for income tax and the Carbon Border Adjustment Mechanism (CBAM).
Annual tax on enveloped dwellings due by 30 April 2026
  • Article
  • 31 Mar 2026
Companies owning high-value residential property have until 30 April 2026 to file their 2026-27 annual tax on enveloped dwellings (ATED) return and pay any tax due.
Give your views on the taxation of stablecoins
  • Article
  • 30 Mar 2026
The government is asking for feedback on possible changes to the tax rules for stablecoins, including treating certain types of stablecoin as exempt assets for the purposes of capital gains tax (CGT).
Standards for tax software to be strengthened
  • Article
  • 27 Mar 2026
As part of the government’s strategy for the tax software market, HMRC aims to reduce taxpayer error and better support its compliance activities by strengthening the standards for tax software and increasing its oversight of providers.
HMRC updates its guidance for childminders
  • Article
  • 27 Mar 2026
Childminders must follow the normal rules for claiming tax relief for expenses and keeping business records from the date that they first come within Making Tax Digital (MTD) for income tax.
Give your views on HMRC’s performance
  • Article
  • 26 Mar 2026
The Charter Stakeholder Group has prepared a survey to obtain feedback on HMRC's performance against the standards in the HMRC Charter over the period from 1 April 2025 to 31 March 2026.