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
Chart of the week: UK public sector pension liabilities
- 13 Dec 2024
Our chart this week looks at how public sector net pension obligations reduced by £1.2tn from £2.6tn to £1.4tn during the financial year ended 31 March 2023 as a consequence of a sharply rising discount rate.
TAX FACULTY
Tax news in brief 11 December 2024
- 10 Dec 2024
Highlights from the broader tax news for the week ending 11 December 2024, including: an evaluation of rent-a-room relief; a new HMRC tool relating to umbrella companies; and an update on freeports.
Chart of the week: US federal debt
- 06 Dec 2024
Our chart this week looks at how US federal debt has almost doubled over the past decade from $17.8tn in September 2014 to $35.5tn at the end of the most recent financial year in September 2024, with debt held by the public increasing from $12.8tn to $28.3tn.
How agents can help with McCloud tax changes
- 03 Dec 2024
ICAEW explains how agents can make use of HMRC’s online service to correct the tax position of a client affected by the public service pensions remedy (also known as McCloud).
Webinars
Payroll and rewards 2024 webinar slides
- 12 Apr 2024
- PDF (1,677kb)
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
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.
Helpsheets and support
Exclusive
Preparing and filing Micro-Entity accounts
- Helpsheets and support
- 31 Oct 2024
- PDF (480kb)
This factsheet considers simplifications available to micro entities and the criteria to be met. Updated October 2024.
Exclusive
Judgements and Estimates Guide
- Helpsheets and support
- 16 Feb 2024
- PDF (234kb)
This guide looks at reporting requirements relating to the disclosure of key judgements made by management in the process of applying accounting policies, and of assumptions and other sources of estimation uncertainty underlying amounts within financial statements. The guide is aimed at preparers of accounts under IFRS Accounting Standards and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Exclusive
FRS 102 Deferred Tax factsheet
- Helpsheets and support
- 22 Nov 2022
- PDF (330kb)
This recently updated factsheet provides an overview of the accounting and disclosure requirements for deferred tax in accordance with FRS 102 in response to some frequently asked questions about this challenging topic.
(updated November 2022).
Exclusive
Entitlement to the micro small medium and large companies regime
- Helpsheets and support
- 11 Aug 2022
- PDF (359kb)
This factsheet introduces the four main sizes of company in the Companies Act 2006 and sets out the criteria for each size regime which are relevant when preparing and filing accounts.
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
Pension funds
- eBook chapter
- 02 Oct 2024
Chapter providing information for tax advisers on UK tax rules relevant to pension schemes.
Exclusive
Pensions, state benefits and tax credits
- eBook chapter
- 01 Oct 2024
A chapter on pensions taxation, containing worked examples.
Exclusive
Providing for pensions and life assurance
- eBook chapter
- 01 Sep 2024
Expert guidance on pensions and life assurance taxation in relation to business partnerships.
Exclusive
Pensions and investments
- eBook chapter
- 01 Aug 2024
Tax rates and tables for pensions and investment schemes, updated to reflect measures passed in the Finance (No 2) Act 2024.
Exclusive
Pension scheme strategies
- eBook chapter
- 01 Jul 2024
Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Automatic enrolment including NEST
- eBook chapter
- 01 May 2024
Chapter providing best-practice information on automatic enrolment in relation to payroll management.
Exclusive
Pensions
- eBook chapter
- 01 Apr 2024
A chapter on pensions taxation, within this textbook providing readers with an understanding of the law relating to all areas of UK taxation.
Exclusive
Pensions and benefits
- eBook chapter
- 01 Apr 2024
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
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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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