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.
Find out moreTax 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 moreTax 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 moreTax 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
Carbon Border Adjustment Mechanism begins to take shape
- Article
- 12 Feb 2026
The government has published draft regulations for technical consultation setting out how the Carbon Border Adjustment Mechanism (CBAM) will work when it is introduced from 1 January 2027.
HMRC contacts taxpayers about the loan charge review
- Article
- 11 Feb 2026
HMRC has published a policy paper explaining the key features of the new loan charge settlement opportunity and how it intends to engage with taxpayers who are affected by the outcome of the loan charge review.
Tax news in brief 10 February 2026
- Article
- 10 Feb 2026
Highlights from the broader tax news for the week ending 10 February 2026, including: new guidance from HMRC on sharing group structure information; and details of new investment zone tax sites.
Prepare for 2026/27: Employees
- Article
- 10 Feb 2026
There is good and bad news for employees for 2026/27 as more low-value benefits can be provided by employers without incurring a tax charge, however the ability to make a claim for tax relief for homeworking expenses is withdrawn.
Government reassures agents on registration and sanctions
- Article
- 09 Feb 2026
Statements made by government ministers in the House of Commons provide some comfort that the Finance Bill 2025-26 measures directly affecting agents will be implemented in a reasonable and proportionate manner.
How 2025 winter fuel payments will be taxed
- Article
- 05 Feb 2026
ICAEW’s Tax Faculty explains the circumstances in which 2025 winter fuel payments are taxable and how the tax will be collected by HMRC.
HMRC warns agents of anti-money laundering scams
- Article
- 05 Feb 2026
HMRC has reported an increase in emails from fraudsters asking agents to update their anti-money laundering (AML) supervision registration details.
HMRC to send final batches of MTD mandation letters
- Article
- 04 Feb 2026
The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.