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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.

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. 

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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 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.
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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

ICAEW forms independent body to tackle UK’s tax complexity
  • Video
  • 16 Oct 2026
ICAEW is creating the Future of Tax Commission to review the UK’s ‘distorted’ tax system and provide a roadmap for reforms that will reduce complexity and ensure the regime can keep pace with wider societal changes.
CGT on cryptoassets and payrolling of benefits
  • Podcast
  • 14 Oct 2026
Cuts to the capital gains tax (CGT) annual exempt amount have brought more individuals within scope of CGT. In this episode we explain how to avoid common errors made when applying the rules to disposals of cryptoassets.
Tax news in brief 14 October 2026
  • Article
  • 14 Oct 2026
Highlights from the broader tax news for the week ending 14 October 2026, including the introduction of limited transitional provisions under the UK-India double contribution convention (DCC).
Agent registration update: trustees and the process for firms
  • Article
  • 13 Oct 2026
New HMRC guidance on mandatory registration of tax advisers clarifies the position for trustees. Limited details are available on the transition process that firms with an agent services account (ASA) will need to follow.
HMRC contacts UK investors in offshore funds
  • Article
  • 12 Oct 2026
In its latest one-to-many campaign, HMRC is asking taxpayers with investments in offshore funds to check that they have included any income and gains on their self assessment (SA) tax return and paid the correct amount of tax due.
Preparing for 2027/28: changes to the calculation of income tax
  • Article
  • 09 Oct 2026
The way in which income tax is calculated will change from April 2027, as separate rates of tax are introduced for property income and changes are made to the beneficial ordering rule for allowances and reliefs.
Tax news in brief 7 October 2026
  • Article
  • 07 Oct 2026
Highlights from the broader tax news for the week ending 7 October 2026, including the publication by HMRC of statistics on claims for research and development (R&D) tax relief.
Tax news highlights from September 2026
  • Article
  • 06 Oct 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in September 2026 and explains where you can find further information.