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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
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.
Consider treating stablecoins as money for tax purposes, says ICAEW
- Article
- 02 Jun 2026
ICAEW has expressed broad support for taxing returns on stablecoins as interest, and not as capital gains, in its response to the government’s call for evidence on the possible introduction of a new stablecoin tax regime.
How employers can prevent and resolve PAYE issues
- Article
- 05 May 2026
ICAEW offers a detailed explanation of HMRC's guidance for employers on preventing pay as you earn (PAYE) real time information (RTI) submission issues, and looks at HMRC's ongoing initiatives to improve how it resolves discrepancies.
Exclusive
Making the most of rollover relief
- Article
- 23 Apr 2026
Recent increases in the rates of capital gains tax (CGT) have highlighted the importance of rollover relief. Katherine Ford explains how rollover relief works and the conditions that must be met for a valid claim to be made.
Income tax
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.
Tax changes proposed for UK-resident members of overseas entities
- Article
- 16 Jun 2026
The government is seeking views on proposed changes aimed at reducing the high effective tax rate suffered by UK-resident members of reverse hybrid entities, including the United States (US) limited liability company (LLC).
HMRC contacts final group of taxpayers within MTD income tax
- Article
- 15 Jun 2026
Mandation letters will be sent to taxpayers who filed their 2024/25 self assessment tax return after the 31 January 2026 deadline or amended their return, taking their qualifying income above £50,000.
Chart of the week: OBR forecast evaluation
- Article
- 05 Jun 2026
Our chart this week looks at the Office of Budget Responsibility’s (OBR) forecast evaluation for the year ended 31 March 2025, showing the very large differences between the OBR’s pre-election March 2024 one-year forecast and the 2024/25 outturn.
Inheritance tax
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.
Mansion tax will cost almost £400 million before a penny is collected
- Article
- 04 May 2026
Labour’s mansion tax is expected to cost the Treasury more than a quarter of a billion pounds before a penny is raised. From 2028, homeowners will pay a surcharge on top of their council tax bill if the value of their property is £2m or more. The threat of this tax is estimated by Treasury Officials to lead to falls in property values resulting in a reduction of stamp duty and inheritance tax receipts of around £230m. Further costs for valuing and identifying properties estimated at £120m point to an overall cost of £350m for introducing this tax.
Exclusive
Your Valuation Community: what’s coming up this year?
- Article
- 27 Feb 2026
With a strong finish to 2025, here’s what is to look forward to in the year ahead.
Prepare for 2026/27: Individuals
- Article
- 16 Feb 2026
ICAEW’s Tax Faculty provides a summary of some of the key changes affecting individuals from 6 April 2026, including increases to some of the rates of income tax and capital gains tax (CGT), as well as reforms to inheritance tax (IHT).
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
Tax news in brief 17 June 2026
- Article
- 17 Jun 2026
Highlights from the broader tax news for the week ending 17 June 2026, including an update from the government on HMRC’s efforts to tackle high street tax fraud.
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.
Tax news in brief 10 June 2026
- Article
- 10 Jun 2026
Highlights from the broader tax news for the week ending 10 June 2026, including the publication of detailed guidance on HMRC’s new advance tax certainty service.
Government must do more to address tax uncertainty
- Article
- 09 Jun 2026
In its response to the government’s consultation on expanding the uncertain tax treatment (UTT) regime, ICAEW has called on the government to consider what it can do to address complexity and help taxpayers to meet their obligations.
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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
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.
Exclusive
Fixtures: the importance of working together
- Article
- 30 Sep 2025
Bryan Crawford explains why cooperation and planning are fundamental when dealing with fixture sales if both the buyer and the seller are to secure the desired tax result.
Trusts
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.
HMRC will not accept some in-year trust and estate tax returns
- Article
- 11 Feb 2025
Due to the change in the rate of capital gains tax (CGT) from 30 October 2024, trustees and personal representatives (PRs) may need to wait until after the end of the tax year to submit 2024/25 tax returns.
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