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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.
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Taxline
Practical points: personal tax January 2024
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers capital gains tax; income tax; and residence and domicile.
Capital gains tax
CGT tips for 2024/25 tax returns
- Article
- 09 Oct 2025
Avoid errors on 2024/25 self assessment (SA) tax returns with three tips from ICAEW’s Tax Faculty on reporting capital gains and losses and paying capital gains tax (CGT).
Taxpayers reminded of CGT 60-day reporting requirement
- Article
- 05 Sep 2025
HMRC will contact taxpayers to remind them of the obligation to report the disposal of a UK residential property within 60 days of completion where HMRC holds information that suggests a return may be required.
In-year CGT rate changes cause tax return errors
- Article
- 05 Aug 2025
HMRC is writing to taxpayers who have submitted their self assessment (SA) tax return for 2024/25 and may have failed to apply the correct rate of capital gains tax (CGT) on disposals made on or after 30 October 2024.
Landlords advised not to use tax avoidance scheme
- Article
- 01 May 2025
HMRC has warned against the use of a capital gains tax (CGT) avoidance scheme that involves an individual transferring their property business to a limited liability partnership (LLP), which is then put into members’ voluntary liquidation (MVL).
Income tax
Tax return tips for sole traders: the cash basis
- Article
- 06 Nov 2025
ICAEW’s Tax Faculty explains why changes to the cash basis should not be overlooked when completing the self-employment pages of the 2024/25 tax return.
Most businesses and agents see no benefits to MTD income tax
- Article
- 04 Nov 2025
A recent survey of businesses and agents found that while awareness of Making Tax Digital (MTD) for income tax has improved, it is expected to increase costs and time pressures without having any benefits for businesses.
Tax news in brief 4 November 2025
- Article
- 04 Nov 2025
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
Help with paying tax and claiming tax repayments
- Article
- 03 Nov 2025
Millions of taxpayers will have tax to pay on submitting their self assessment (SA) tax return for 2024/25, or will be due a tax refund. ICAEW’s Tax Faculty explains how to avoid interest and penalties on late payments and avoid repayment delays.
Inheritance tax
Influencing policy to support you: September 2025
- Article
- 30 Sep 2025
This month, ICAEW engaged with ministers to address issues ranging from employment rights and pensions reform to trade, inheritance tax and business growth.
Inheritance tax: sweeping changes ahead and why more estates will be caught
- Article
- 26 Sep 2025
Recent analysis by Irwin Mitchell reveals a dramatic shift in the UK’s inheritance tax (IHT) landscape.
Follow the numbers: IHT thresholds and exemptions
- Article
- 04 Sep 2025
HMRC’s latest statistics show that inheritance tax receipts increased by 12% between 2021/22 and 2022/23. ICAEW’s Tax Faculty considers the impact of frozen thresholds and exemptions and the possible effects of the government’s IHT reforms.
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IHT reforms – details announced
- Article
- 19 Aug 2025
Following the Autumn Budget and the consultation on trusts which took place in the Spring, HMRC released a series of papers on 22 July summarising the points raised in the consultation and outlining the draft legislative changes.
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
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.
International tax treatment of pension lump sums clarified
- Article
- 27 Mar 2025
HMRC has updated its international manual to include long-awaited guidance on the tax treatment of lump sum pension payments under the UK’s double tax agreements (DTAs).
Tax relief for pension contributions can be claimed online
- Article
- 13 Feb 2025
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
Property tax
Influencing policy to support you: October 2025
- Article
- 30 Oct 2025
This month, ICAEW submitted representations for the upcoming Autumn Budget and on the draft Finance Bill on reforming inheritance tax and the role of tax agents.
Wealthy taxpayers asked to check if tax return required
- Article
- 27 Oct 2025
HMRC is writing to wealthy taxpayers it believes should have submitted an income tax self assessment (ITSA) tax return for the tax year ended 5 April 2023 but failed to do so.
UK continues to disappoint in tax competitiveness study
- Article
- 24 Oct 2025
The UK has ranked 32nd overall, and 37th on property taxes, out of the 38 OECD-member countries in the 2025 International Tax Competitiveness Index (ITCI).
Economy explainers: how is property taxed?
- Article
- 23 Oct 2025
Taxes on transactions in, and income from, land and buildings are a frequent topic for pre-Budget speculation. ICAEW’s Tax Faculty explains the rules currently in place for taxing property.
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Residence and domicile
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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.
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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.
Panel supports UK re-domiciliation regime
- Article
- 14 Oct 2024
The panel set up by the previous government to explore a possible UK re-domiciliation regime has outlined how the regime could work and the tax, accounting and insolvency legislation that may be needed.
Non-doms asked to check 2022/23 tax returns
- Article
- 30 Sep 2024
HMRC is asking individuals who are not UK-domiciled (non-doms) and are long-term UK residents to check if they should have paid the remittance basis charge for 2022/23.
Economy explainers: what is the non-dom regime?
- Article
- 12 Sep 2024
The Labour government has pledged to deliver on the previous administration’s commitment to abolish the tax rules for non-UK domiciled individuals. ICAEW experts explain what makes someone a non-dom, and why it matters.
Savings and investments
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.
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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.
HMRC questions claims for investors’ relief
- Article
- 16 May 2025
HMRC is writing to taxpayers who made a claim for investors’ relief on their 2023/24 income tax self assessment return and do not appear to meet the conditions for relief.
Exclusive
Investors’ relief: stepping out of the shadows
- Article
- 06 Feb 2025
Although not as well known as business asset disposal relief, investors’ relief is just as generous and just as challenging. Stephen Relf and Katherine Ford explain why.
Trusts
£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.
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.
Technical round-up: January 2025
- Article
- 30 Jan 2025
This month’s top stories feature Parliament accusing HMRC of damaging trust in the tax system; a warning to not respond to a fraudulent agent services text message; and more from the How to fix VAT campaign.
ICAEW supports reform of the trust registration service
- Article
- 26 Jun 2024
Having a de minimis level for registration should benefit small trusts that do not fit any of the existing exemptions, but only if the proposed de minimis criteria are appropriate.
Exclusive
Practical points: personal tax May 2024
- Helpsheets and support
- 01 May 2024
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work. This month covers capital gains tax; income tax; and trusts.
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