Need to know
UK tax rates, allowances and reliefs
- Helpsheets and support
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
HMRC contact information
- Helpsheets and support
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Tax Faculty
- Promotional material
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
Practical guidance
Exclusive
TAXguide 05/23: Tax relief for pension contributions – recent changes
- Technical release
- 24 Aug 2023
Explaining top ups for low earners in net pay arrangement schemes and the digitalisation of top up claims by pension scheme administrators for relief at source pension schemes.
Exclusive
TAXguide 04/23: Payroll and rewards update 2023 – Q&A
- Technical release
- 03 Jul 2023
ICAEW's Tax Faculty hosted a payroll and rewards webinar on 16 April 2023. This TAXguide shares to the answers raised at that webinar covering topics such as rates, thresholds, payroll, P11Ds, pension contributions and residence.
Exclusive
TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes
- Technical release
- 24 Dec 2019
This guide is intended as a roundup of some of the changes to registered pension schemes since 2006. It is not intended to be a definitive guide to pensions, more an index alerting the reader to changes that perhaps require further research.
Exclusive
TAXguide 05/15
- Technical release
- 12 Aug 2015
- PDF (143kb)
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
Exclusive
TAXguide 02/13
- Technical release
- 04 Mar 2015
- PDF (188kb)
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
Features and articles
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 news in brief 29 January 2025
- Article
- 28 Jan 2025
Highlights from the broader tax news for the week ending 29 January 2025, including: an update on Finance Bill 2024-25; new HMRC guidance on labour supply chain assurance; and notification of a one-to-many campaign from HMRC.
How agents can help with McCloud tax changes
- Article
- 03 Dec 2024
ICAEW explains how agents can make use of HMRC’s online service to correct the tax position of a client affected by the public service pensions remedy (also known as McCloud).
Tax news in brief 16 October 2024
- Article
- 15 Oct 2024
Highlights from the broader tax news for the week ending 16 October 2024, including: an update on the new independent film tax credit; HMRC encourages taxpayers to look online for information; and a HMRC one-to-many campaign relating to 2022/23 tax returns.
Tax news in brief 21 August 2024
- Article
- 20 Aug 2024
Highlights from the broader tax news for the two weeks ending 21 August 2024, including updates on: requesting overlap relief information from HMRC; the abolition of land transaction tax multiple dwellings relief; and further changes to the legislation providing for the abolition of the pensions lifetime allowance.
HMRC publishes over 100 FAQs on lifetime allowance abolition
- Article
- 29 Apr 2024
HMRC has published an update for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance (LTA).
HMRC publishes extra guidance on lifetime allowance abolition
- Article
- 09 Apr 2024
HMRC has published additional guidance for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Pensions and life assurance
- eBook chapter
- 2025
- Paul Davies, Mark McLaughlin, Rebecca Sheldon, Geoffrey Shindler
- Practical Inheritance Tax Planning
Chapter providing practical advice on pensions and life assurance in relation to inheritance tax planning.
Exclusive
Pension scheme strategies
- eBook chapter
- 2025
- Peter Rayney
- Tax Planning for Family and Owner-managed Companies
Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Bloomsbury's tax rates and tables 2025/26: Budget Edition
- eBook
- 2025
- Lucy Webb
Tax rates and tables updated to reflect measures announced in the Autumn Budget on 30 October 2024 and changes proposed in Finance Bill 2024-25.
Exclusive
Pensions and investments
- eBook chapter
- 2024
- Lucy Webb
- Bloomsburys Tax Rates and Tables
Tax rates and tables for pensions and investment schemes, updated to reflect measures passed in the Finance (No 2) Act 2024.
Exclusive
Pension funds
- eBook chapter
- 2024
- Jacquelyn Kimber, Julie Bell
- Tax Advisers Guide to Trusts
Chapter providing information for tax advisers on UK tax rules relevant to pension schemes.
Exclusive
Pensions, state benefits and tax credits
- eBook chapter
- 2024
- The TACS Partnership
- Bloomsbury Professional Tax Guide
A chapter on pensions taxation, containing worked examples.
Exclusive
Providing for pensions and life assurance
- eBook chapter
- 2024
- David Whiscombe
- Partnership Taxation
Expert guidance on pensions and life assurance taxation in relation to business partnerships.
Exclusive
Pensions
- eBook chapter
- 2024
- Rosalind Connor
A chapter on pensions taxation, within this textbook providing readers with an understanding of the law relating to all areas of UK taxation.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive
Pensions
- eBook chapter
- 2024
- Malcolm James
- Spiramus
- Taxation of Small Businesses
A full chapter on UK pensions taxation, intended for advisors to small businesses. Includes sections on the scope of the UK pensions regime, registration of pension schemes, pension payments, pension advice, purchase of shares in a sponsoring employer, loans to employers and unauthorised payments charges.
Exclusive
Good retirement guide 2024: everything you need to know about health, property, investment, leisure, work, pensions and tax
- eBook
- 2024
- Jonquil Lowe
- Kogan Page
Contains information, suggestions and advice on all aspects of retirement and beyond.
Exclusive
State and private pensions
- eBook chapter
- 2023
- Telegraph Media Group
- Kogan Page
- The Telegraph Tax Guide
A chapter covering the tax treatment of income from state and private pensions, and the payment of pension contributions. The author gives tax saving tips, and illustrates points with real-world examples.
Exclusive
Pensions
- eBook chapter
- 2021
- Malcolm James
- Spiramus
A full chapter on UK pensions taxation, written for tax practitioners and students.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on pensions taxation. A selection of recent books covering this topic is set out below.
Pension magic: how to make the taxman pay for your retirement, 2025/26
- Library book
- 2025
- N. Braun
- Taxcafe UK
This book 'shows you how to build a big retirement pot by claiming thousands of pounds of extra tax relief on your pension contributions'. Includes sections on pension contribution rules, pension freedom rules, pensions v ISAs, higher-rate taxpayers, auto-enrolment, salary sacrifice pensions, company directors, family pension planning and pension planning for the self-employed and property investors.
The UK tax system: an introduction, 5th ed.
- Library book
- 2025
- M. James
- Spiramus
A guide to the UK tax system for tax practitioners and students. This fifth edition has been revised to reflect the law as of January 2025.
The taxation of private pension schemes and their beneficiaries, 7th ed.
- Library book
- 2024
- M. Harrison
- Sweet & Maxwell
This book covers the taxation of private pension schemes and the beneficiaries of such schemes. It is split into two parts dealing respectively with registered and unregistered pension schemes. All private pension schemes are included- occupational and non-occupational, large and small, whether providing money purchase or defined benefits.
Workplace pensions
- Library book
- 2024
- P. Cogher
- LexisNexis
A brief digest on pensions taxation, considering the position for employers, employees, directors and the self-employed.
Pensions: the post-April 2024 landscape
- Library book
- 2024
- P. Cogher
- LexisNexis
A brief digest examining the state of play with regard to pensions taxation, as of August 2024. Covers issues including the abolition of the lifetime allowance, the new lump sum allowances, and the tax treatment of state pensions.
Pension tax guide, 2024-25
- Library book
- 2024
- K. Lindley
- Claritax
Annual guide to the taxation of pensions, and to the role they play in tax and financial planning, intended for accountants, financial advisers and other tax practitioners.
- View a list of all books in our collection on pensions taxation
- View a list of articles in our collection on pensions taxation
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Webinars
What is Making Tax Digital for income tax?
- Video
- 17 Jan 2025
The government is working to digitalise the tax system, and Making Tax Digital for income tax is a key part of this strategy. We explain the basics in a new video.
Payroll and rewards 2024 webinar slides
- Webinar
- 12 Apr 2024
- PDF (1,677kb)
Slides accompanying the Tax Faculty Payroll and Rewards webinar, broadcast on 10 April 2024.
Tax in Practice - April 2023
- Webinar
- 26 Apr 2023
Join the Small Practitioners Community, ICAEW Tax Faculty and guest speaker Rebecca Benneyworth as they talk about HMRC service performance and ADL restrictions, MTD ITSA small business review, change to HMRC digital services, tax consultations and more.
TAXbite: Check your NIC record!
- Webinar
- 13 Nov 2019
An introduction to checking your national insurance contributions.
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