Displaying 1-30 of 293 results
INSIGHTS VIEWPOINT
Multi-factor authentication for tax agents
- Mar 2026
- ICAEW Insights
HMRC is testing multi-factor authentication (MFA) with a small group of agent volunteers ahead of a wider roll-out by the end of June 2026. From 7 April 2026, HMRC will add a new page to the agent’s sign-in journey to help promote awareness of MFA.
INSIGHTS VIEWPOINT
Penalty regime for MTD for income tax becomes clearer
- Mar 2026
- ICAEW Insights
ICAEW’s Tax Faculty highlights key points from HMRC guidance on the new penalty regime that applies to taxpayers who use Making Tax Digital (MTD) for income tax.
INSIGHTS VIEWPOINT
Getting help from HMRC with Making Tax Digital
- Mar 2026
- ICAEW Insights
HMRC has informed ICAEW that agents can now resolve Making Tax Digital (MTD) for income tax queries by calling the agent dedicated line and using webchat, and has shared best practice on applying for an exemption.
Tax news in brief 17 March 2026
- Mar 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 17 March 2026, including an update from HMRC on the corporate criminal offence (CCO) rules and a government call for evidence on business systems integration.
INSIGHTS VIEWPOINT
HMRC consults on changes to company tax returns
- Mar 2026
- ICAEW Insights
HMRC is asking for feedback on its plans to modernise and standardise company tax returns, including introducing a prescribed format for computations and requiring amendments to be made online.
Tax news in brief 10 March 2026
- Mar 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 10 March 2026, including new legislation that makes significant changes to the shadow advance corporation tax (ACT) rules.
INSIGHTS VIEWPOINT
5 April deadline for payrolling of benefits
- Mar 2026
- ICAEW Insights
Employers who have not previously payrolled benefits in kind (BIK), and are interested in doing so for 2026/27, have until 5 April 2026 to register with HMRC. Payrolling of BIK will become mandatory from 6 April 2027.
INSIGHTS VIEWPOINT
Government should act sooner on low-value imports, says ICAEW
- Mar 2026
- ICAEW Insights
Responding to the consultation on removing customs duty relief for low-value imports (LVI), ICAEW has warned that the proposed implementation date of March 2029 is too late to protect UK retailers and fully compliant overseas sellers effectively.
INSIGHTS VIEWPOINT
Return obligation relaxed for short-term business visitors
- Mar 2026
- ICAEW Insights
The obligation to report non-tax advantaged employment related securities (ERS) data for short-term business visitors (STBV) has been removed where no UK income tax or national insurance contributions (NIC) would be due.
INSIGHTS VIEWPOINT
MTD for income tax: ‘sign up your clients now’
- Mar 2026
- ICAEW Insights
Accountancy practices are encouraged to get moving with client sign-ups as the start date for Making Tax Digital (MTD) for income tax approaches.
INSIGHTS VIEWPOINT
MTD for income tax: delays in changing VAT periods
- Mar 2026
- ICAEW Insights
Businesses and agents who are considering changing VAT accounting periods to align with Making Tax Digital (MTD) for income tax should be aware that HMRC may take longer than normal to approve the change.
INSIGHTS VIEWPOINT
Support entrepreneurship through stability in the tax system, says ICAEW
- Mar 2026
- ICAEW Insights
Responding to the government’s call for evidence on tax support for entrepreneurs, ICAEW has called for a stable tax framework and targeted technical changes to strengthen key tax incentives and to encourage investment.
INSIGHTS VIEWPOINT
Using an intermediary for the VAT import one stop shop scheme
- Mar 2026
- ICAEW Insights
From 1 April 2026, businesses wanting to use the VAT Import One Stop Shop (IOSS) scheme can register through an intermediary. Businesses established outside the EU and Northern Ireland must do so if they choose to use the scheme.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Companies
- Feb 2026
- ICAEW Insights
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.
Exclusive
TAX FACULTY
HMRC clarifies tax treatment of deferred remuneration
- Feb 2026
- ICAEW
- Taxline
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Businesses
- Feb 2026
- ICAEW Insights
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
INSIGHTS VIEWPOINT
Record January surplus not enough to return public finances to budget
- Feb 2026
- ICAEW Insights
Better than expected self-assessment receipts contributed to a fiscal surplus in January, clawing back almost half of the year-to-date budget overrun.
INSIGHTS VIEWPOINT
ECONOMIC UPDATE
Economy explainers: How student loans work
- Feb 2026
- ICAEW Tax Faculty
With the student loans system attracting attention, ICAEW’s Tax Faculty explains the scale of student debt, the different types of student loan plan and how repayments are calculated and made.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Individuals
- Feb 2026
- ICAEW Insights
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).
Tax news in brief 10 February 2026
- Feb 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 10 February 2026, including: new guidance from HMRC on sharing group structure information; and details of new investment zone tax sites.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Employees
- Feb 2026
- ICAEW Insights
There is good and bad news for employees for 2026/27 as more low-value benefits can be provided by employers without incurring a tax charge, however the ability to make a claim for tax relief for homeworking expenses is withdrawn.
INSIGHTS VIEWPOINT
ICAEW CHART
Chart of the week: quarterly public sector finances
- Feb 2026
- ICAEW Insights
This week’s chart looks at how the government is relying on a strong inflow from self-assessment and employee bonuses to meet its revised fiscal targets for the financial year to March 2026.
INSIGHTS VIEWPOINT
How 2025 winter fuel payments will be taxed
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty explains the circumstances in which 2025 winter fuel payments are taxable and how the tax will be collected by HMRC.
INSIGHTS VIEWPOINT
HMRC to send final batches of MTD mandation letters
- Feb 2026
- ICAEW Insights
The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.
Tax news in brief 3 February 2026
- Feb 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 3 February 2026, including: the publication of a MTD agent toolkit by HMRC; and guidance from HMRC on a new step to take when enrolling VAT into the Business Tax Account.
INSIGHTS VIEWPOINT
Taxpayers in MTD trial warned of payment on account issue
- Feb 2026
- ICAEW Insights
HMRC has informed ICAEW of an issue affecting taxpayers who have signed up to test Making Tax Digital (MTD) for income tax and are required to make payments on account for 2025/2026.
INSIGHTS VIEWPOINT
Additional business rates support announced for pubs
- Jan 2026
- ICAEW Insights
The government estimates that the average pub in England will save £1,650 in business rates in 2026-27 as a result of measures announced on 27 January 2026.
INSIGHTS VIEWPOINT
Managing tax risks for practices and businesses
- Jan 2026
- ICAEW Insights
A new report from Accountancy Europe highlights the challenges facing small and medium-sized enterprises (SMEs), and their advisers, in complying with their tax obligations. It also provides practical guidance on how to manage tax risk.
INSIGHTS VIEWPOINT
Tax code changes for employment expenses and gift aid relief
- Jan 2026
- ICAEW Insights
From April 2026, employment expenses and gift aid will be removed from the tax codes of some taxpayers where HMRC’s data shows that they are unlikely to be accurate or relevant.
INSIGHTS VIEWPOINT
Welsh businesses to get more support for non-domestic rates
- Jan 2026
- ICAEW Insights
Businesses in Wales that see their non-domestic rates bills rise by more than £300 from April 2026 due to the revaluation may benefit from a new transitional relief scheme in 2026-27 and 2027-28.
Displaying 1-30 of 293 results
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