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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
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The future of healthcare: neighbourhood working and the NHS 10-Year Plan
- Article
- 03 Nov 2026
Join us at Chartered Accountants’ Hall to explore what the NHS 10-Year Plan means for healthcare organisations and how finance, legal and property advisers can help turn change into opportunity.
Will I meet the conditions for founders’ relief?
- Article
- 02 Nov 2026
ICAEW’s Tax Faculty explains the conditions that must be met for an individual to claim founders’ relief, based on the information published by the government so far.
Members’ budget verdict: ‘a missed opportunity’
- Article
- 30 Oct 2026
A survey of more than 600 ICAEW Chartered Accountants suggests that businesses in the UK are underwhelmed by Chancellor John Healey’s first budget.
Budget: CGT changes include a new relief for founders
- Article
- 28 Oct 2026
There was mixed news for entrepreneurs in the budget, with the announcement of a new capital gains tax relief (CGT) for founders of innovative companies and a cut in the lifetime limit for business asset disposal relief (BADR).
Income tax
Tax news in brief 4 November 2026
- Article
- 04 Nov 2026
Highlights from the broader tax news for the two weeks ending 4 November 2026, including an update from HMRC on Making Tax Digital (MTD) for income tax.
Budget: changes for employers and employees
- Article
- 28 Oct 2026
Employment tax announcements at budget 2026 included changes to the approved mileage allowance payments, increases to the national living and minimum wages and a reform of the benchmark scale and overseas scale rate payments.
Budget: tax rates on property and savings income increased
- Article
- 28 Oct 2026
The government announced several changes to income tax at the budget 2026, including a further increase in the rates of tax on savings and property income, effective from April 2027.
Budget: government confirms measures to tackle tax debt
- Article
- 28 Oct 2026
From April 2029, income tax self assessment (ITSA) taxpayers will be required to make automated in-year tax payments (such as through direct debit), with eligible taxpayers being able to opt-in to payments through pay as you earn (PAYE).
Inheritance tax
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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
Exclusive
The future of healthcare: neighbourhood working and the NHS 10-Year Plan
- Article
- 03 Nov 2026
Join us at Chartered Accountants’ Hall to explore what the NHS 10-Year Plan means for healthcare organisations and how finance, legal and property advisers can help turn change into opportunity.
Budget: tax rates on property and savings income increased
- Article
- 28 Oct 2026
The government announced several changes to income tax at the budget 2026, including a further increase in the rates of tax on savings and property income, effective from April 2027.
Budget: business rates relief and fiscal devolution
- Article
- 28 Oct 2026
Alongside a 20% reduction in business rates liabilities in England for pubs, music venues and social clubs, more generous reliefs have been announced that will bring a further 70,000 business out of business rates from April 2027.
Budget analysis: Chancellor delivers ‘safe hands’ budget
- Article
- 28 Oct 2026
With little room for manoeuvre due to global supply challenges and low growth, the Chancellor focused on keeping all stakeholders – especially the markets – calm.
Watch a Tax Faculty webinar
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You can register for Tax Faculty webinars by visiting our events page.
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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
Will I meet the conditions for founders’ relief?
- Article
- 02 Nov 2026
ICAEW’s Tax Faculty explains the conditions that must be met for an individual to claim founders’ relief, based on the information published by the government so far.
Budget: tax rates on property and savings income increased
- Article
- 28 Oct 2026
The government announced several changes to income tax at the budget 2026, including a further increase in the rates of tax on savings and property income, effective from April 2027.
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.
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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