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
HMRC clarifies position on tax return requirements for directors
- Article
- 11 Sep 2026
HMRC has responded to queries from ICAEW on the new self assessment (SA) tax return requirements for directors of close companies, and has updated its guidance to clarify the position for directors of charities.
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.
Tolley's tax computations, 2026-27
- Library book
- 24 Aug 2026
An annual volume presenting over 500 up-to-date examples illustrating the practical operation of the main UK taxes, as well as national insurance contributions. Includes detailed explanatory notes with full references to relevant statutes and HMRC material.
Exclusive
Significant changes proposed to the taxation of distributions
- Article
- 03 Aug 2026
The government’s proposals, set out in a consultation document published on 23 June 2026, have implications across a wide range of areas, including corporate restructuring and the loans to participators and purchase of own shares rules.
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
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.
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.
Exclusive
Frequently asked questions on tax - September 2026
- Helpsheets and support
- 09 Sep 2026
Tax FAQs for September 2026, covering the whether the covering the cost of physiotherapy for a workplace injury counts as a benefit in kind and whether to trust a website link in a letter claiming to be from HMRC, and asking for sensitive information.
National Insurance
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.
ONS data revisions see UK deficit fall by £5bn
- Article
- 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
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.
HMRC changes VAT refund policy for non-UK businesses in a VAT group
- Article
- 15 Sep 2026
HMRC has announced that, for VAT incurred from 1 July 2026 onwards, it will only accept VAT refund claims from the non-UK business that incurred the VAT, rather than from the representative member of the VAT group.
VAT cut on domestic electricity bills confirmed
- Article
- 15 Sep 2026
Legislation has been enacted that delivers on the government’s commitment to reduce the rate of VAT, from 5% to 0%, on domestic electricity bills from 1 October 2026 to 31 March 2027.
Business rates
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.
Tax news in brief 5 August 2026
- Article
- 05 Aug 2026
Highlights from the broader tax news for the week ending 5 August 2026, including the announcement that the Budget 2026 will be delivered on 28 October 2026.
Capital allowances
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.
Tolley's capital allowances, 2026-27
- Library book
- 06 Jul 2026
An annual book covering all aspects of law and practice around capital allowances. It aims to assist practitioners and taxpayers in establishing what types of allowances are available and how they can be claimed. Worked examples are included to clarify complex points.
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.
Environmental taxes
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.
Tolley's orange tax handbook, 2026-27
- Library book
- 01 Jul 2026
Annual two-volume work containing the latest indirect tax legislation. It includes up-to-date legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy.
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
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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