Featured items
Pensions
- Hub page
- 14 Nov 2014
The pensions landscape is going through a period of substantial change at present. Through our pension topic pages you can access a range of articles, books, helpsheets, reports and online resources to help you keep up with the latest developments.
Exclusive
Personal Financial Planning Regulation
- Listing
- 18 Jul 2017
Resources relating to Personal Financial Planning regulation.
Features and articles
Tax news in brief 7 October 2025
- 08 Oct 2025
Highlights from the broader tax news for the week ending 7 October 2025, including: an update on testing of Making Tax Digital (MTD) for income tax; and the publication of new HMRC guidance on umbrella companies and residence.
Influencing policy to support you: September 2025
- 30 Sep 2025
This month, ICAEW engaged with ministers to address issues ranging from employment rights and pensions reform to trade, inheritance tax and business growth.
PERSONAL FINANCIAL PLANNING COMMUNITY
Inheritance tax: sweeping changes ahead and why more estates will be caught
- 26 Sep 2025
Recent analysis by Irwin Mitchell reveals a dramatic shift in the UK’s inheritance tax (IHT) landscape.
Evidence required for all new PAYE claims for pension tax relief
- 04 Sep 2025
From 1 September 2025, all pay as you earn (PAYE) claims for pension tax relief must be made online or by post and must be supported by evidence from the pension provider or employer.
Webinars
Exclusive
PERSONAL FINANCIAL PLANNING COMMUNITY
Could you take advantage of new legislation and fast forward your pension planning?
- 16 Nov 2023
An ICAEW Personal Financial Planning Community webinar on planning for your pension.
PERSONAL FINANCIAL PLANNING COMMUNITY
UK nationals retiring or moving to the EU in a post-Brexit world
- 24 Sep 2021
In this 2020 webinar, Jason Porter from Blevins Franks discusses the overall position of UK nationals visiting or moving to the EU before 31 December 2020 and what their position would be post-Brexit. Topics covered will include Withdrawl Agreement rules, legal residency, healthcare, and UK state pension.
TAX FACULTY
TAXbite: Check your NIC record!
- 13 Nov 2019
An introduction to checking your national insurance contributions.
Pensions deconstructed defined benefits transfers
- 01 May 2019
The ‘Pensions Freedoms’ changes introduced in 2015 and the substantial value held in defined benefit pensions (DB) schemes has led to more people seeking advice on whether they should transfer their DB pension pots to a defined contribution (DC) arrangement. For most people this is a complex and significant decision that presents a number of risks and challenges. The Financial Conduct Authority (FCA) has also expressed concern that many financial advisers are not doing this well.
LIBRARY
Automatic enrolment webinar for business advisers
- 22 Nov 2018
TPR webinar on supporting your clients to meet their automatic enrolment duties on time.
Pension Funding and the approach to retirement
- 01 Nov 2018
In this webinar we help you get-to-grips with the complexities of the pensions regime prior to and whilst drawing benefits.
LIBRARY
Workplace pensions webinar for professionals supporting the care sector
- 22 Mar 2017
TPR webinar focusing on particular issues and examples specific to the care sector, aimed at professionals with clients who employ a personal care assistant.
LIBRARY
Supporting your clients through automatic enrolment
- 06 Oct 2016
A TPR refresher webinar for business advisers, covering the basics of AE, latest updates and new online information and guidance to help you and your clients.
Helpsheets and support
Exclusive
Preparing and filing micro-entity accounts
- Helpsheets and support
- 05 Nov 2025
- PDF (503kb)
This factsheet considers simplifications and options available to micro entities, including an overview of FRS 105 requirements and criteria that needs to be met. Updated November 2025.
Exclusive
FRS 102 Deferred Tax factsheet
- Helpsheets and support
- 07 Oct 2025
- PDF (441kb)
This factsheet provides an overview of FRS 102's accounting and disclosure requirements for deferred tax. Updated for amendments relating to international tax reform and the Periodic Review 2024.
Exclusive
FRS 102 Overview
- Helpsheets and support
- 31 Jul 2025
- PDF (525kb)
This updated factsheet provides a high-level summary of FRS 102 and includes practical tips and guidance on some common pitfalls.
Governance of occupational pension schemes: assurance on internal controls
- Helpsheets and support
- 10 Jul 2025
This guidance aims to help trustees understand how different sources of assurance can contribute to the assessment of controls designed to mitigate risk. In particular, it looks at how internal audit and the audit of financial statements can play a part in the governance of UK pension arrangements.
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
Pensions
- eBook chapter
- 21 Oct 2025
A chapter on pensions taxation, within this textbook providing readers with an understanding of the law relating to all areas of UK taxation.
Exclusive
Employee Benefits
- eBook chapter
- 11 Sep 2025
Chapter on employee benefits in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
Exclusive
Pensions, state benefits and tax credits
- eBook chapter
- 03 Sep 2025
A chapter on pensions taxation, containing worked examples.
Exclusive
Pensions and benefits
- eBook chapter
- 20 Aug 2025
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
Exclusive
Pensions and investments
- eBook chapter
- 08 Jul 2025
Tax rates and tables for pensions and investment schemes. Helpful additional commentary is included with the rates and tables.
Exclusive
Automatic enrolment including NEST
- eBook chapter
- 25 Jun 2025
Chapter providing best-practice information on automatic enrolment in relation to payroll management.
Exclusive
Pensions and life assurance
- eBook chapter
- 01 May 2025
Chapter providing practical advice on pensions and life assurance in relation to inheritance tax planning.
Exclusive
Pension scheme strategies
- eBook chapter
- 01 Mar 2025
Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.
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eBooks
The Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
Exclusive
Good retirement guide 2024: everything you need to know about health, property, investment, leisure, work, pensions and tax
- 31 Jan 2024
- Jonquil Lowe
- Kogan Page
Contains information, suggestions and advice on all aspects of retirement and beyond.
Exclusive
Good retirement guide 2023: everything you need to know about health, property, investment, leisure, work, pensions and tax
- 31 Jan 2023
- Jonquil Lowe
- Kogan Page
Contains information, suggestions and advice on all aspects of retirement and beyond.
Exclusive
A practitioner's guide to correcting mistakes in pension schemes
- 31 Mar 2022
- Paul Newman
- Bloomsbury
Provides those involved in making decisions and giving advice in relation to pension schemes with the material for considering how pension scheme mistakes may be corrected and - if possble - avoided in the future. It is a legal and a practical guide. Some chapters contain specific sections discussing practical considerations which arise in the context of such mistakes.
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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