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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.

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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 2024

On 30 October 2024, Chancellor Rachel Reeves delivered the Autumn Budget. Read ICAEW's reaction and analysis.
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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

Tax news in brief 11 November 2025
  • Article
  • 11 Nov 2025
Highlights from the broader tax news for the week ending 11 November 2025, including: an overview of HMRC from the National Audit Office (NAO); and the publication of newsletters and research by HMRC.
HMRC contacts agents about directors’ loan accounts
  • Article
  • 10 Nov 2025
Agents are being asked to check if their clients’ company tax returns are correct where relief from tax has been claimed in the expectation that a loan made to a participator will be repaid.
Economy explainers: what is income tax?
  • Helpsheets and support
  • 07 Nov 2025
Income tax is a common topic for pre-Budget speculation. ICAEW experts explain why income tax is important, how it is calculated and what is meant by "fiscal drag".
Tax return tips for sole traders: the cash basis
  • Article
  • 06 Nov 2025
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
Most businesses and agents see no benefits to MTD income tax
  • Article
  • 04 Nov 2025
A recent survey of businesses and agents found that while awareness of Making Tax Digital (MTD) for income tax has improved, it is expected to increase costs and time pressures without having any benefits for businesses.
Tax news in brief 4 November 2025
  • Article
  • 04 Nov 2025
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
Help with paying tax and claiming tax repayments
  • Article
  • 03 Nov 2025
Millions of taxpayers will have tax to pay on submitting their self assessment (SA) tax return for 2024/25, or will be due a tax refund. ICAEW’s Tax Faculty explains how to avoid interest and penalties on late payments and avoid repayment delays.
House of Lords highlights concerns with Finance Bill legislation
  • Article
  • 03 Nov 2025
Having heard evidence on the draft legislation for Finance Bill 2025-26, including legislation providing for IHT reform, the House of Lords has questioned the government on its proposals to clamp down on promoters of tax avoidance schemes.