Displaying 1-7 of 7 results
Exclusive
TAXguide 07/23: Making R&D claims – what information must be submitted and when?
- Technical release
- 03 Oct 2023
Two new forms are required when making claims for research and development (R&D) tax relief. While the additional information form is required for all R&D claims, advance notification will also be required for some.
Exclusive
TAXguide 06/23: A basic guide to pillar two
- Technical release
- 04 Sep 2023
Pillar two is part of a package of initiatives agreed at OECD level by territories worldwide to tackle the challenges of taxing multinational enterprises (MNEs) cross-border. In the UK, it will be known as the multinational top-up tax and domestic top-up tax that will apply for accounting periods beginning on or after 31 December 2023.
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 03/23: R&D tax relief for accounting periods spanning 1 April 2023
- Technical release
- 09 May 2023
The rates of research and development (R&D) tax relief have changed for expenditure incurred on or after 1 April 2023. In addition, the change in corporation tax rates from the same date means that the results for periods spanning 1 April 2023 must be time apportioned. This TAXguide uses examples to demonstrate the interaction of these changes.
Exclusive
TAXguide 02/23: Associated companies
- Technical release
- 05 May 2023
The reintroduction of two rates of corporation tax from 1 April 2023 means that the associated company rules now apply. This TAXguide provides a high-level guide to the associated company rules.
TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24
- Technical release
- 05 Apr 2023
PAYE rates, thresholds, allowances, etc for employers in 2023/24 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
Displaying 1-7 of 7 results
Can't find a TAXguide?
The ICAEW Library & Information Service acts as the archive for ICAEW publications and should hold copies of all TAXguides published by ICAEW.