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.

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 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.
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

Prepare for 2026/27: Companies
  • Article
  • 25 Feb 2026
ICAEW’s Tax Faculty highlights some of the key changes for companies ahead of the start of the new financial year on 1 April 2026, including increased penalties for the late filing of company tax returns.
Suspension of penalties for a one-off tax error
  • Article
  • 25 Feb 2026
ICAEW’s Tax Faculty explains why HMRC may be unlikely to agree to suspend a penalty relating to a one-off error in a tax return and looks ahead to the potential reform of the penalties system.
HMRC webinar: ensuring tax returns are correct and complete
  • Article
  • 24 Feb 2026
In its webinar on 4 March 2026, HMRC will explain the key points from its guidance on ensuring documents filed with HMRC are correct and complete and take questions from attendees.
Prepare for 2026/27: Businesses
  • Article
  • 24 Feb 2026
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
Give your views on how to simplify tax
  • Article
  • 24 Feb 2026
Three years after the Office of Tax Simplification (OTS) came to an end, a team with links to the OTS hopes to revive its work on the competitiveness of the UK tax system and is gathering evidence on how to simplify tax compliance.
Tax news in brief 24 February 2026
  • Article
  • 24 Feb 2026
Highlights from the broader tax news for the week ending 24 February 2026, including an update from HMRC on the suppression of corporation tax payment reminder letters for some companies.
HMRC’s agent registration guidance lacks key details
  • Article
  • 23 Feb 2026
HMRC’s initial guidance confirms that registration will open from 18 May 2026. Advisers who already have an Agent Services Account (ASA) will not need to register but will be contacted by HMRC to check that they meet the requirements for agent registration.
Visitor levy should be consistent across England, says ICAEW
  • Article
  • 18 Feb 2026
Responding to the government’s consultation on a visitor levy, ICAEW has called for a national model scheme that will ensure consistency while giving mayors in England flexibility to address local circumstances and needs.