ICAEW.com works better with JavaScript enabled.

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. 

Need to know More support
Glasses on a notepad

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.
Find out more
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.
Find out more
Two people meeting
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.
Find out more
Office scene
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.
Find out more
Man working at a desk
Budgets and legislation

Autumn budget 2026

On 28 October 2026, Chancellor John Healey delivered the Autumn budget, accompanied by a forecast from the Office for Budget Responsibility (OBR). Read ICAEW's reaction and analysis.
Find out more
Close up of hands, calculator and paperwork
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.

Find out more
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.

Find out more
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.

Find out more
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.
Find out more and join the Tax Faculty

Latest tax news

Tax news in brief 4 November 2026
  • Article
  • 04 Nov 2026
Highlights from the broader tax news for the two weeks ending 4 November 2026, including an update from HMRC on Making Tax Digital (MTD) for income tax.
Five budget measures you may have missed
  • Article
  • 02 Nov 2026
ICAEW's Tax Faculty picks out five important measures announced at the budget which didn’t make the headlines on the day, but may affect how HMRC administers the tax system in the future.
Will I meet the conditions for founders’ relief?
  • Article
  • 02 Nov 2026
ICAEW’s Tax Faculty explains the conditions that must be met for an individual to claim founders’ relief, based on the information published by the government so far.
Budget 2026: enough ‘breathing room’?
  • Podcast
  • 30 Oct 2026
In this episode, we unpack the key measures, the economic backdrop that informed the Chancellor's decisions, the winners and losers and what it means for the coming year.
Budget: changes for employers and employees
  • Article
  • 28 Oct 2026
Employment tax announcements at budget 2026 included changes to the approved mileage allowance payments, increases to the national living and minimum wages and a reform of the benchmark scale and overseas scale rate payments.
Budget: key changes to indirect taxes
  • Article
  • 28 Oct 2026
Budget 2026 includes changes to environmental taxes, excise duties and other indirect taxes. ICAEW highlights some of the key measures businesses and advisers should be aware of.
Budget: tax rates on property and savings income increased
  • Article
  • 28 Oct 2026
The government announced several changes to income tax at the budget 2026, including a further increase in the rates of tax on savings and property income, effective from April 2027.
Budget: government confirms measures to tackle tax debt
  • Article
  • 28 Oct 2026
From April 2029, income tax self assessment (ITSA) taxpayers will be required to make automated in-year tax payments (such as through direct debit), with eligible taxpayers being able to opt-in to payments through pay as you earn (PAYE).