Webinar
EU CBAM trader responsibilities
ChamberCustoms is hosting a free webinar on the EU Carbon Border Adjustment Mechanism (CBAM) and what it means for exporters, outlining responsibilities for businesses whose goods fall within scope.
Off-payroll working and IR35
Off-payroll working, commonly referred to as "IR35", is the name given to the anti-avoidance legislation that ensures individuals providing services through an intermediary company are taxed correctly. Here you will find practical guidance, webinars and other resources related to IR35 and the taxation of intermediaries.
Corporation tax
Exclusive
Making tax digital tracker
- eBook
- 09 Oct 2026
The Tracker provides plain English guidance on the operation of MTD, with sections covering VAT, income tax, corporation tax and tax agents in relation to MTD. Includes information on penalties which may be imposed for non-compliance with the MTD regime, as well as the appeals process.
New tax relief needed for predevelopment costs, says ICAEW
- Article
- 30 Sep 2026
The existing tax treatment of predevelopment costs, which has recently been clarified by the Supreme Court, risks discouraging investment and increasing compliance costs for businesses.
Tax news in brief 30 September 2026
- Article
- 30 Sep 2026
Highlights from the broader tax news for the week ending 30 September 2026, including HMRC's latest one-to-many campaign, focusing on consultants in the medical sector.
Tolley's taxwise, 2026-27
- Library book
- 29 Sep 2026
An annual two-volume set offering practical expert guidance on how to approach real-world tax computations. Brings together relevant points from current legislation, case law and other official material. Worked examples and detailed explanatory notes are included to illustrate complex points.
Employment taxes
Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.
Latest articles
HMRC contacts parents about the high-income child benefit charge
- Article
- 20 Oct 2026
In its latest one-to-many campaign, HMRC is writing to taxpayers it thinks should have paid the high-income child benefit charge (HICBC) for 2024/25 and have yet to do so.
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.
Transcript: CGT on cryptoassets / payrolling of benefits
- Transcript
- 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.
National Insurance
Tax news in brief 23 September 2026
- Article
- 23 Sep 2026
Highlights from the broader tax news for the week ending 23 September 2026, including an update from HMRC on the process for applying for a certificate of residence or letter of confirmation.
Globally mobile employees can be excluded from mandatory payrolling
- Article
- 17 Sep 2026
HMRC has announced that employers may exclude globally mobile employees (GME) from mandatory payrolling of benefits in kind (BIK) and has confirmed the class 1A national insurance contributions (NIC) position for voluntary payrolling.
Self-employed taxpayers warned of class 2 NIC issue
- Article
- 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
VAT
Exclusive
VAT and business: principles, practical implications and lessons from recent case law
- Webinar
- 19 Oct 2026
This webinar will explore one of the most important concepts in VAT, business and economic activity, and examines its practical implications through recent case law.
Exclusive
Simplifying UK VAT: is the Tour Operators Margin Scheme fit for purpose?
- Article
- 09 Oct 2026
The UK’s Tour Operators Margin Scheme (TOMS) was designed as a simplification measure. However, the UK’s exit from the European Union (EU), evolving business models and recent court decisions have raised questions about whether the regime remains fit for purpose.
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.
Business rates
Confidence remains low as Iran war rages on
- Article
- 07 Oct 2026
Renewed US-Iran hostilities have put an end to any recovery in business confidence, resulting in the most prolonged period of low confidence in the UK since the financial crisis.
ICAEW urges ‘breathing space’ for business ahead of Autumn budget
- Article
- 17 Sep 2026
In its budget submission to the UK Chancellor of the Exchequer, ICAEW has asked for greater clarity and certainty for businesses – and no more increases to employment tax.
Views sought on business rates for pubs and hotels
- Article
- 26 Aug 2026
The government has commissioned an independent review of the business rates valuation methodology for pubs and hotels in response to concerns about the outcome of the 2026 revaluation.
Capital allowances
New tax relief needed for predevelopment costs, says ICAEW
- Article
- 30 Sep 2026
The existing tax treatment of predevelopment costs, which has recently been clarified by the Supreme Court, risks discouraging investment and increasing compliance costs for businesses.
Brush up your tax knowledge — business and corporation tax
- Webinar
- 08 Sep 2026
Get up to speed on the latest in business tax, including income tax, corporation tax, capital allowances, and Making Tax Digital for Income Tax. This practical session also covers the current format of business tax returns, helping you confidently navigate today’s tax landscape.
Exclusive
HMRC summary guidance on capital allowances
- Article
- 25 Aug 2026
HMRC’s latest summary guidance highlights common risk areas in capital allowance claims, from plant and machinery to record keeping, and offers practical recommendations to help avoid errors.
Environmental taxes
How to estimate your Carbon Border Adjustment Mechanism liability
- Article
- 22 Oct 2026
ICAEW explains how new HMRC guidance on the rates and default values for the Carbon Border Adjustment Mechanism (CBAM) should help businesses to estimate their liabilities ahead of CBAM’s introduction on 1 January 2027.
Sustainability reporting: why SMEs should care
- Article
- 17 Aug 2026
Accountancy Europe Senior Director Paul Gisby explains why sustainability reporting among small and micro businesses is as critical as ever, despite an apparent relaxation of EU rules over recent months. Find out about the changes and what they mean.
Proportionate response needed to plastic packaging tax concerns, says ICAEW
- Article
- 11 Aug 2026
Responding to the consultation on introducing a mandatory certification requirement for plastic packaging tax (PPT), ICAEW has encouraged the government to make better use of existing data alongside targeted compliance interventions.
Partnership taxation
The law of limited liability partnerships, 6th ed.
- Library book
- 09 Apr 2026
A comprehensive guide to the law of LLPs in England and Wales, aimed at all those who advise on the legal and taxation aspects of incorporating and running an LLP.
NICs for LLPs: a policy that risks shrinking the tax base, not growing it
- Article
- 30 Oct 2025
This week I wrote to the Chancellor of the Exchequer to express ICAEW’s concern about reports that the government may apply a charge equivalent to employer national insurance contributions (NICs) to members of limited liability partnerships (LLPs).
Small business tax saving tactics: tax planning for sole traders and partnerships, 13th ed.
- Library book
- 01 Oct 2025
A practical guide to tax saving techniques that can help self-employed business owners (sole traders and partnerships) to pay less tax on their profits. Includes numerous easy-to-follow examples.
Self-employed and tax
Self-employed taxpayers warned of class 2 NIC issue
- Article
- 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
101 practical tax tips, 2026/27
- Library book
- 10 May 2026
A collection of tax planning tips, aimed at all taxpayers who are looking for effective and safe ways to save tax. Covers a range of taxes, including income tax, capital gains tax, and inheritance tax.
Exclusive
Cash accounting scheme exemption
- Helpsheets and support
- 06 Jan 2026
FAQ about what values a VAT-registered client should use to calculate an exemption from the cash accounting scheme, for a small residential property portfolio they hold.
Devolved taxes
Devolved taxes
- Hub page
- 27 Apr 2018
Support and guidance on taxation under the devolved governments of the UK; Northern Ireland, Scotland and Wales.
Bloomsbury Accounting and Tax Service - eBooks on devolved taxes
- Listing
- 21 Apr 2021
Browse Bloomsbury Accounting and Tax Service eBooks on devolved taxes.
Customs duties
ICAEW supports government plans to modernise the customs system
- Article
- 29 Sep 2026
ICAEW has called for customs modernisation to be designed around the needs of businesses and has recommended that mandatory registration for customs intermediaries is incorporated into the existing regime for tax advisers.
Exclusive
Customs valuation: an emerging issue for auditors and accountants
- Article
- 23 Sep 2026
Andrew Thurston, Customs Duty & Indirect Tax Consultant at MHA, and a key member of ICAEW’s Global Trade Advisory Group, shares his thoughts on customs valuation.
Significant changes announced at Tax Update 2026
- Article
- 24 Jun 2026
The government launched a raft of consultations on 23 June 2026, including proposals to allow HMRC to recover low-value tax debts by deducting instalment payments directly from the taxpayer’s bank account.
Charities
DMCCA update: what it means for your charity’s membership income and gift aid eligibility
- Article
- 10 Apr 2026
The UK government has recently published its response to the consultation on the Digital Markets, Competition and Consumers Act (DMCCA) 2024, which introduces a new regime to regulate subscription contracts. While the legislation aims to protect consumers from subscription traps, it had raised significant concerns about a potential loss of membership income and the impact on Gift Aid eligibility within the charity sector.
Tax code changes for employment expenses and gift aid relief
- Article
- 23 Jan 2026
From April 2026, employment expenses and gift aid will be removed from the tax codes of some taxpayers where HMRC’s data shows that they are unlikely to be accurate or relevant.
ICAEW urges government to reconsider tax changes for charities
- Article
- 01 Sep 2025
ICAEW believes that some of the changes proposed by the government could cause uncertainty and may even discourage potential donors from leaving gifts to charities in their will.
Exclusive
Baa Bar Group plc - McArthur and HMRC [2020] (part two)
- Article
- 22 Nov 2023
This is a gift aid case: Baa Bar Group plc had acquired an eponymous company which owned student bars in Liverpool and Manchester. The gifting of shares in Baa Bar Group plc three months after listing onto the CISX was the tax event that dragged this case to the doors of the Tax Tribunal, albeit as the culmination of a legal process taking 17 years.
Construction industry scheme
Tax news in brief 24 March 2026
- Article
- 24 Mar 2026
Highlights from the broader tax news for the week ending 24 March 2026, including updates on Making Tax Digital (MTD) for income tax and the construction industry scheme (CIS).
Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2026/289
- Regulations
- 13 Mar 2026
The Statutory Instrument requires contractors, whose business includes construction operations, to make returns to His Majesty’s Revenue and Customs (“HMRC”) where the contractor has not made any payments to sub-contractors in a tax month (a nil return) unless the contractor notifies HMRC that they will make no payments for the tax month. The regulations come into force on 6 April 2026.
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.
Tax news in brief 13 January 2026
- Article
- 14 Jan 2026
Highlights from the broader tax news for the week ending 13 January 2026, including: an update from HMRC on testing of Making Tax Digital (MTD) for income tax; and a consultation on changes to the construction industry scheme (CIS).
International taxes
Expert commentary and practical guidance from ICAEW related to international taxation regimes. You may also be interested in searching our tax guides by country.
BEPS
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to base erosion and profit shifting, commonly known as BEPS, within international taxation.
Mandatory disclosure rules and DAC 6
- Hub page
- 03 Jul 2020
Practical guidance and support on tax disclosure around the world, including the UK's Mandatory Disclosure Rules and DAC 6.
Double tax agreements
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW on issues related to double taxation and the use of tax treaties in international taxation
FATCA and CRS
- Hub page
- 10 May 2018
Guidance and information on the Foreign Account Tax Compliance Act (FATCA) and the Common Standard on Reporting and Due Diligence for Financial Account Information (CRS).
Transfer pricing
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to transfer pricing in international taxation.
Residence and domicile
- Hub page
- 30 Jan 2018
Expert commentary and practical guidance from ICAEW related to residence and domicile in the UK personal tax regime, including offshore investments.
Sector specific and situation specific taxes
Certain industries have their own tax arrangements, while major events, such as the coronavirus pandemic, can also give rise to their own solutions.
Charities and taxation
Expert commentary and practical guidance from ICAEW related to the taxation of charitable organisations within the UK.
View allConstruction Industry Scheme
Expert commentary and practical guidance from ICAEW on the construction industry scheme (CIS) and how it applies for businesses within the UK tax regime.
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