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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
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.
Government publishes draft Finance Bill legislation
- Article
- 14 Jul 2026
The government has published draft legislation confirming several policy announcements made at tax update 2026 and earlier, as well as new consultations on a range of areas, including the taxation of predevelopment costs.
Taxpayers reminded of deadline for rollover relief claims
- Article
- 10 Jul 2026
HMRC is writing to taxpayers who made a provisional claim for business asset rollover relief in their self assessment tax return for 2022/23 and are yet to replace it with a final claim.
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.
Income tax
Autumn deadlines approach for opting out of the winter fuel payment
- Article
- 07 Sep 2026
Pensioners who wish to opt out of receiving the winter fuel payment for winter 2026/27, or the equivalent payment in Scotland, must take action soon, explains ICAEW’s Tax Faculty.
Tax news highlights from August 2026
- Article
- 03 Sep 2026
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in August 2026 and explains where you can find further information.
Tax news in brief 2 September 2026
- Article
- 02 Sep 2026
Highlights from the broader tax news for the two weeks ending 2 September 2026, including ICAEW’s response to the government’s consultation on HMRC’s use of data on interest income and card sales.
First MTD income tax submission: how did it go?
- Article
- 27 Aug 2026
Tax advisers have started to report back on their experiences of completing Making Tax Digital (MTD) income tax Q1 submissions, and the verdict is mixed.
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.
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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
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.
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.
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.
ICAEW reflects on Andy Burnham's first-week tax announcements
- Article
- 27 Jul 2026
ICAEW’s Tax Faculty considers the announcements made during the new Prime Minister's first week in office, including reductions in VAT on domestic energy bills and in business rates bills for pubs, social clubs and live music venues.
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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
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.
Budget: Taxes on property, savings and dividends increased
- Article
- 26 Nov 2025
The rates of income tax on savings, property and dividend income will increase by two percentage points and owners of high value homes will face a new council tax surcharge.
Taxpayers asked to check dividend income
- Article
- 06 Oct 2025
HMRC is writing to taxpayers who may have failed to include all of their dividend income from shares in UK companies on their income tax self assessment (ITSA) tax return for 2023/24.
Trusts
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.
Employee ownership trusts: the tax benefits
- Article
- 18 Feb 2025
While not the primary reason for their creation, employee ownership trusts offer significant tax benefits for existing shareholders and employees alike, as Nick Wright explains.
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