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.
Practical points: business tax 2024
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
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
New tax requirements for companies and directors
- Podcast
- 08 Jul 2026
HMRC is increasing scrutiny of close companies and their directors. This episode covers new 2025/26 self assessment reporting requirements for directors and proposed additional reporting for close companies.
Tax news highlights from June 2026
- Article
- 30 Jun 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in June 2026 and explains where you can find further information.
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.
Exclusive
India - Corporate taxes
- eBook chapter
- 19 Jun 2026
Information on the taxation of companies in India, updated by two issues annually.
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
Individuals encouraged to claim NIC refunds online
- Article
- 07 Jul 2026
Individuals who have received a letter from HMRC telling them that they may have overpaid national insurance contributions (NIC) can use a new digital process to apply for a refund.
Most VAT and PAYE payments to be made by direct debit
- Article
- 30 Jun 2026
The government is seeking feedback from businesses and other stakeholders on its plans to require VAT and pay as you earn (PAYE) payments to be made by direct debit.
Millions of taxpayers face having to pay tax earlier
- Article
- 30 Jun 2026
ICAEW’s Tax Faculty explains the government’s proposals for individuals to pay tax due under income tax self assessment (ITSA) in regular instalments during the tax year from April 2029.
National Insurance
Individuals encouraged to claim NIC refunds online
- Article
- 07 Jul 2026
Individuals who have received a letter from HMRC telling them that they may have overpaid national insurance contributions (NIC) can use a new digital process to apply for a refund.
Plans for mandatory payrolling of benefits in kind revised
- Article
- 16 Jun 2026
Only company car, van, fuel and medical benefits in kind (BIK) will be subject to mandatory payrolling from April 2027, with most other benefits not coming within scope until April 2028.
Tax news in brief 5 May 2026
- Article
- 05 May 2026
Highlights from the broader tax news for the week ending 5 May 2026, including an update on the Budget 2025 announcement of the introduction of a cap on the national insurance contributions (NIC) exemption for salary sacrificed pension contributions.
VAT
Exclusive
Frequently asked questions on tax - July 2026
- Helpsheets and support
- 03 Jul 2026
Tax FAQs for July 2026, covering the effect on Stamp Duty Land Tax of someone purchasing interest in a property owned by their spouse; and also how a temporary reduction in VAT on children’s meals, will affect a UK café.
Tax news highlights from June 2026
- Article
- 30 Jun 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in June 2026 and explains where you can find further information.
Most VAT and PAYE payments to be made by direct debit
- Article
- 30 Jun 2026
The government is seeking feedback from businesses and other stakeholders on its plans to require VAT and pay as you earn (PAYE) payments to be made by direct debit.
Business rates
Exclusive
VAT on land and property transfers
- Article
- 18 May 2026
For farming businesses, land and buildings owned are often the most valuable assets on the balance sheet. When ownership changes, either through a sale, gift or part of a restructuring process, VAT should be considered at the earliest possible stage.
How to value intellectual property assets
- Article
- 14 Apr 2026
For small businesses in creative industries, building a credible narrative that charts the lifecycle of intellectual property assets from the start is essential for making a compelling case for investors. Find out where to start.
Member insights: too many hurdles for businesses
- Article
- 26 Feb 2026
The latest ICAEW member insights point to a mixed and uneven start to 2026. While some businesses report pockets of international growth, particularly in the US and parts of Asia, domestic conditions remain challenging.
Capital allowances
How to deal with furnished holiday lets in 2025/26 tax return
- Article
- 16 Jun 2026
Following the abolition of special tax treatment for furnished holiday lets (FHL) with effect from 5 April 2025, ICAEW’s Tax Faculty explains what you need to keep in mind when preparing the self assessment tax return for tax year 2025/26.
101 property tax tips, 2026/27
- Library book
- 10 May 2026
A collection of tax planning tips aimed at those involved in a property business. The author highlights various ways to save property tax, covering issues including ownership, letting accounts, capital allowances, losses, foreign matters, selling property, main residence relief, gifting property, inheritance tax planning, and the use of trusts.
Supreme Court decision highlights need to reform capital allowances
- Article
- 27 Apr 2026
ICAEW is calling on the government to deliver on a commitment made in its corporation tax roadmap to review the tax treatment of predevelopment costs for major infrastructure projects.
Environmental taxes
Climate mitigation
- Listing
- 17 Jun 2026
The latest resources and support for finance professionals on reducing organisations' impact on the climate.
Exclusive
UK Carbon Border Adjustment Mechanism: time to take action
- Webinar
- 12 Jun 2026
Gain an understanding of the UK Carbon Border Adjustment Mechanism (CBAM) alongside key policy developments underpinning its introduction.
New duty on electric cars is too complex, says ICAEW
- Article
- 20 Mar 2026
ICAEW’s Tax Faculty believes that the new electric vehicle excise duty (eVED) risks creating unnecessary administrative complexity unless it is carefully designed around automation and simplicity from the outset.
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
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.
Tax return class 2 NIC issue is resolved, says HMRC
- Article
- 20 Nov 2025
HMRC has confirmed that SA302 tax calculations for 2024/25 issued since 29 September 2025 will show the correct class 2 national insurance contributions (NIC). This follows a fix implemented by HMRC on 27 and 28 September 2025.
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
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.
New standard for customs intermediaries launched
- Article
- 05 Jun 2026
The standard sets out expectations for professional conduct, capability and service delivery in a move that the government hopes will improve the quality and consistency of services provided by customs intermediaries.
Government should act sooner on low-value imports, says ICAEW
- Article
- 09 Mar 2026
Responding to the consultation on removing customs duty relief for low-value imports (LVI), ICAEW has warned that the proposed implementation date of March 2029 is too late to protect UK retailers and fully compliant overseas sellers effectively.
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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