Displaying 1-30 of 304 results
INSIGHTS VIEWPOINT
HMRC clarifies position on Making Tax Digital and cessations
- Apr 2026
- ICAEW Insights
The taxpayer or their agent should notify HMRC by phone or webchat where the taxpayer is within Making Tax Digital (MTD) for income tax from April 2026 but all of their sources of income for MTD income tax ceased before that date.
INSIGHTS VIEWPOINT
Help improve HMRC support on foreign tax credit relief
- Apr 2026
- ICAEW Insights
HMRC is asking agents and others with experience of handling foreign tax credit relief (FTCR) claims to complete a survey so that it can better understand how to provide support.
Tax news in brief 31 March 2026
- Mar 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 31 March 2026, including updates on Making Tax Digital (MTD) for income tax and the Carbon Border Adjustment Mechanism (CBAM).
INSIGHTS VIEWPOINT
Annual tax on enveloped dwellings due by 30 April 2026
- Mar 2026
- ICAEW Insights
Companies owning high-value residential property have until 30 April 2026 to file their 2026-27 annual tax on enveloped dwellings (ATED) return and pay any tax due.
INSIGHTS VIEWPOINT
Give your views on the taxation of stablecoins
- Mar 2026
- ICAEW Insights
The government is asking for feedback on possible changes to the tax rules for stablecoins, including treating certain types of stablecoin as exempt assets for the purposes of capital gains tax (CGT).
INSIGHTS VIEWPOINT
HMRC updates its guidance for childminders
- Mar 2026
- ICAEW Insights
Childminders must follow the normal rules for claiming tax relief for expenses and keeping business records from the date that they first come within Making Tax Digital (MTD) for income tax.
INSIGHTS VIEWPOINT
Why the crypto asset reporting framework matters
- Mar 2026
- ICAEW Insights
Three months on from its introduction, we explain what the UK’s crypto asset reporting framework (CARF) means for individuals buying and selling crypto assets, and how CARF is expected to evolve as more countries look to implement it.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Tax advisers
- Mar 2026
- ICAEW Insights
From 1 April 2026, tax advisers could face unlimited penalties and have their details published online if HMRC finds they have engaged in conduct with the intention of bringing about a loss of tax revenue.
Tax news in brief 24 March 2026
- Mar 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 24 March 2026, including updates on Making Tax Digital (MTD) for income tax and the construction industry scheme (CIS).
INSIGHTS VIEWPOINT
Public budget overrun in February pales compared with what is coming
- Mar 2026
- ICAEW Insights
The year-to-date budget overrun jumped to £21bn in February, an unhelpful development for a Chancellor trying to calculate just how much extra she might be able to borrow to bail out households facing large rises in their energy bills.
INSIGHTS VIEWPOINT
New duty on electric cars is too complex, says ICAEW
- Mar 2026
- ICAEW Insights
ICAEW’s Tax Faculty believes that the new electric vehicle excise duty (eVED) risks creating unnecessary administrative complexity unless it is carefully designed around automation and simplicity from the outset.
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).
Displaying 1-30 of 304 results
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