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Income tax - articles

Features and articles from ICAEW related to income tax in the UK personal tax regime.

30 November is TAM day: What to expect


A number of consultations will be published on Tax Administration and Maintenance Day. ICAEW’s Tax Faculty outlines what could be coming.

MTD: are you ready for the five-day conundrum?


It looks unlikely that the government will heed recommendations for moving the end of the tax year to a calendar month-end date, instead adding options to quarterly reporting that require careful transition planning.

Tax news in brief


Highlights from the broader tax news for the week ending 17 November, including: HMRC contacting taxpayers about the extension of MTD VAT from April 2022, designation of the first freeport tax sites and a warning about self assessment scams.

Autumn Budget 2021 overview

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Ros Rowe 16-11-2021

Ros Rowe provides an overview of changes announced in the UK Autumn 2021 Budget.

HMRC to clear SA registration backlog


HMRC has pledged to clear its backlog of self assessment registrations by the end of December and shared a statement on correspondence delays. ICAEW’s Tax Faculty explains.

How to pay self assessment liabilities without a UTR


HMRC’s backlog of registrations means that some taxpayers will need to consider settling self assessment liabilities before their unique taxpayer reference is issued. ICAEW’s Tax Faculty explains how this can be done.

Impact of COVID dominates HMRC annual report


HMRC’s annual report for 2020-21 confirms that the pandemic impacted not only its day-to-day work, tax revenues and customer service, but has potentially put delivery of the new plastic packaging tax and updating HMRC’s telephony services, at risk. The Tax Faculty outlines the key takeaways.

Finance Bill includes basis period reform rules


Finance (No. 2) Bill 2021-22 was published on 4 November 2021. While many changes are effective from April 2022, it also includes the legislation for basis period reform, where the transition will happen in 2023/24. The Tax Faculty outlines its contents.

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