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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 2025

Chancellor Rachel Reeves delivered her Budget on 26 November. 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

MTD: how to deal with digital refusers
  • Article
  • 18 Dec 2025
With the watershed for Making Tax Digital (MTD) for income tax just a few months away, Aaron Patrick of Boffix explains how to help your digitally reluctant clients comply.
Tax news in brief 16 December 2025
  • Article
  • 16 Dec 2025
Highlights from the broader tax news for the week ending 16 December 2025, including: initial guidance from HMRC on the new advance tax certainty service; and an update on HMRC performance.
Using provisional figures in the tax return
  • Article
  • 16 Dec 2025
In the run-up to the filing deadline for the 2024/25 self assessment tax return, ICAEW’s Tax Faculty explains why care should be taken when using provisional figures.
Tax advisers face existential threat in 2026, warns ICAEW
  • Article
  • 15 Dec 2025
ICAEW has expressed serious concerns with the package of measures in the Finance Bill 2025-26 affecting agents and has called for significant changes to be made to avoid the risk of harm to taxpayers and mainstream firms.
Agents with late VAT returns targeted by HMRC
  • Article
  • 15 Dec 2025
HMRC is writing to agents with at least two overdue VAT returns and asking them to resolve the situation by 7 February 2026 or face action, including having their agent codes suspended.
Trusts must meet new registration requirement by 31 December
  • Article
  • 12 Dec 2025
Trusts that have not yet considered if they must register with HMRC for automatic exchange of information (AEOI) should do so urgently as the deadline is 31 December 2025.
Early tax return filers asked to check claims for investors’ relief
  • Article
  • 12 Dec 2025
HMRC is writing to taxpayers who submitted their self assessment tax return for 2024/25 before October 2025 where the return included a claim for investors’ relief that HMRC has reason to believe may be invalid.
What are salary sacrificed pension contributions?
  • Article
  • 10 Dec 2025
ICAEW’s Tax Faculty explains the circumstances in which the cap on the national insurance contributions (NIC) exemption for salary sacrificed pension contributions, announced at the Autumn Budget 2025, are likely to apply.