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Guidance
MTD for individuals
MTD for individuals is centred around the Personal Tax Account (PTA) which already has many of the services needed by PAYE taxpayers. HMRC continues to improve and develop the PTA.
Capital gains tax
Exclusive
Is it a good idea to incorporate your GP surgery premises?
- Article
- 13 Oct 2026
What are the benefits of incorporating the surgery premises, ie, moving the premises into the ownership of a company, which is itself owned by the partners? Oliver Pool of VWV and Sebastian Beard of Simpkins Edwards look at the pros and cons of incorporating the surgery premises.
How to: CGT reporting and the self assessment tax return
- Article
- 28 Sep 2026
ICAEW is reminding taxpayers and agents completing the self assessment (SA) tax return for 2025/26 to include details of gains that have already been reported, and capital gains tax (CGT) that has already been paid to HMRC.
Exclusive
Follow the numbers: capital gains tax
- Article
- 21 Sep 2026
ICAEW’s Tax Faculty considers the extent to which changes in the annual exempt amount (AEA) announced in 2022 have contributed to the record amount of capital gains tax (CGT) paid for 2024/25.
ICAEW responds to draft Finance Bill provisions
- Article
- 08 Sep 2026
ICAEW has responded to the government’s technical consultation on draft legislation for the Finance Bill (FB) 2026-27, and to its consultation on simplifying treaty relief from withholding tax on interest paid overseas, both published on 13 July 2026.
Income tax
Economy explainers: How student loans work
- Article
- 15 Oct 2026
ICAEW’s Tax Faculty explains the scale of student debt, the different types of student loan plans and how repayments are calculated and made.
Top up your CPD with these free resources
- Article
- 15 Oct 2026
Alongside articles, podcasts and technical guidance, ICAEW members can now access specialist e-learning courses. As the CPD year comes to an end, we share a host of free resources to ensure you meet your goals.
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 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.
Inheritance tax
Exclusive
Case Study: Restructuring a farming business following changes to APR, BPR and pension tax treatment
- Article
- 25 Aug 2026
Explore how a farming family restructured business assets, pensions and succession plans in response to changes to APR, BPR and inheritance tax treatment.
HMRC warns agents to review excepted estates
- Article
- 25 Jun 2026
Agents are being encouraged to check that the criteria for excepted estates are met and to consider submitting an IHT 400 where there is doubt as to the valuation of assets and liabilities or the application of allowances.
HMRC clarifies formal and informal reporting for estates
- Article
- 22 Jun 2026
HMRC has reminded agents of the correct approach when reporting the income received and gains realised during the administration period of a deceased’s estate.
Tax news highlights from May 2026
- Article
- 29 May 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in May 2026 and explains where you can find further information.
How to complete your tax return
Our 10-part weekly series ICAEW highlights some of the key things to keep in mind when completing a tax return for 2024/25.
View all articles 
Pensions
HMRC explains how IHT will be charged on pensions
- Article
- 18 May 2026
HMRC has published a technical note providing a summary of the rules applying for deaths on or after 6 April 2027, and setting out a timetable for publishing secondary legislation, guidance and interactive tools.
Budget: NIC saving on salary sacrifice pension contributions capped
- Article
- 26 Nov 2025
At the Autumn Budget 2025, the government announced that employers and employees will be required to pay national insurance contributions (NIC) from April 2029 if the amount of salary sacrificed for pension contributions exceeds £2,000.
Evidence required for all new PAYE claims for pension tax relief
- Article
- 04 Sep 2025
From 1 September 2025, all pay as you earn (PAYE) claims for pension tax relief must be made online or by post and must be supported by evidence from the pension provider or employer.
Tax news in brief 2 April 2025
- Article
- 01 Apr 2025
Highlights from the broader tax news for the week ending 2 April 2025, including: a webinar from HMRC on proposals aimed at tackling tax advisers who facilitate tax avoidance; and an update on the independent loan charge review.
Property tax
Exclusive
Is it a good idea to incorporate your GP surgery premises?
- Article
- 13 Oct 2026
What are the benefits of incorporating the surgery premises, ie, moving the premises into the ownership of a company, which is itself owned by the partners? Oliver Pool of VWV and Sebastian Beard of Simpkins Edwards look at the pros and cons of incorporating the surgery premises.
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.
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.
How to: CGT reporting and the self assessment tax return
- Article
- 28 Sep 2026
ICAEW is reminding taxpayers and agents completing the self assessment (SA) tax return for 2025/26 to include details of gains that have already been reported, and capital gains tax (CGT) that has already been paid to HMRC.
Watch a Tax Faculty webinar
Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.
You can register for Tax Faculty webinars by visiting our events page.
Register now You can register for Tax Faculty webinars by visiting our events page.
Residence and domicile
Tax news in brief 20 January 2026
- Article
- 20 Jan 2026
Highlights from the broader tax news for the week ending 20 January 2026, including: more correspondence from HMRC on Making Tax Digital (MTD) for income tax; and updated guidance from HMRC on the remittance basis.
Budget: Further changes made to CGT, IHT and residence rules
- Article
- 27 Nov 2025
The Chancellor announced a number of changes to capital gains tax (CGT), inheritance tax (IHT) and the residence-based tax regime , including a change in the rules for disposals to employee ownership trusts (EOTs), effective immediately.
2023/24 tax returns and the remittance basis charge
- Article
- 21 Nov 2025
HMRC is asking individuals who were long-term UK resident and not UK-domiciled (non-doms) to check if they should have included the remittance basis charge in their self assessment (SA) tax return for 2023/24.
Exclusive
Changes to IHT from 6 April 2025
- Article
- 01 Aug 2025
As part of a series of articles on the abolition of the remittance basis and domicile from April 2025, Katherine Ford considers the changes to inheritance tax.
Exclusive
New regime for taxing foreign income and gains
- Article
- 05 Jun 2025
You’re probably aware that the so-called ‘non-dom’ regime has come to an end, but what will replace it? In the first of four articles, Katherine Ford explores the abolition of the remittance basis regime and the introduction of the new foreign income and gains regime from 6 April 2025.
New process and rules for international employees
- Article
- 25 Apr 2025
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
Savings and investments
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.
Prepare for 2026/27: Companies
- Article
- 25 Feb 2026
ICAEW’s Tax Faculty highlights some of the key changes for companies ahead of the start of the new financial year on 1 April 2026, including increased penalties for the late filing of company tax returns.
Early tax return filers asked to check claims for investors’ relief
- Article
- 12 Dec 2025
HMRC is writing to taxpayers who submitted their self assessment tax return for 2024/25 before October 2025 where the return included a claim for investors’ relief that HMRC has reason to believe may be invalid.
Tax news in brief 2 December 2025
- Article
- 02 Dec 2025
Highlights from the broader tax news for the week ending 2 December 2025, including: new guidelines from HMRC on investment zone tax reliefs; and a HMRC one-to-many campaign focused on hauliers.
Trusts
Tax news in brief 16 September 2026
- Article
- 16 Sep 2026
Highlights from the broader tax news for the week ending 16 September 2026, including HMRC’s latest one-to-many campaign focusing on trust and estates.
Tax news in brief 19 August 2026
- Article
- 19 Aug 2026
Highlights from the broader tax news for the two weeks ending 19 August 2026, including new guidance from HMRC on applying the tax rules for short-term business visitors to the UK.
Trusts must register with HMRC before reporting a property disposal
- Article
- 17 Mar 2026
Updated HMRC guidance requires trusts to be registered with the Trust Registration Service before they can create a capital gains tax on UK property account or submit a paper return, even if the trust is usually exempt.
Trusts must meet new registration requirement by 31 December
- Article
- 12 Dec 2025
Trusts that have not yet considered if they must register with HMRC for automatic exchange of information (AEOI) should do so urgently as the deadline is 31 December 2025.
£500 tax-free amount for trusts and estates causes confusion
- Article
- 06 Oct 2025
In the second of a series of articles leading up to the 31 January 2026 deadline for submission of self assessment (SA) tax returns, ICAEW’s Tax Faculty highlights changes to the rules for low-income trusts and estates for 2024/25.
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.
Five tips for dealing with HMRC: trusts, estates and IHT
- Article
- 13 Mar 2025
Following a meeting with HMRC’s trust and inheritance tax (IHT) teams, ICAEW’s Tax Faculty has pulled together five tips which may help taxpayers and agents to complete tasks more quickly and HMRC to make best use of its resources.
Government considers impact of inheritance tax reforms on trusts
- Article
- 28 Feb 2025
The government is consulting on how its proposed changes to agricultural property relief (APR) and business property relief (BPR) will apply to property settled into trust.
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