ICAEW.com works better with JavaScript enabled.

Tax returns

Expert commentary and practical guidance from ICAEW related to tax returns under the UK tax regime.

In this section

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

TAXguide 02/19: Cleansing of mixed funds

This guide considers the areas of uncertainty in the Finance (No. 2) Act 2017 statutory provisions for the cleansing of mixed funds. It is formed of questions and answers from ICAEW and other professional bodies, together with comments from HMRC.

TAXguide 13/15

Use of foreign income and gains as loan collateral for a relevant debt - update

TAXguide 03/13

Legitimate expectation and reliance on HMRC Guidance - the minutes of two meetings between concerned external stakeholders and HMRC on Mansworth v Jelley and general surrounding issues.

Features and articles

Basis period reform

If partnerships cannot change accounting date, what should they do? Simon Girling shares his practitioner’s survival guide to meeting deadlines and handling estimated or provisional figures.

HMRC finds discrepancy in company losses reported

Letters were sent to companies, agents and software providers last month, highlighting a discrepancy in some cases between the figures in companies’ computations and tax returns. Unless the taxpayer or agent requests otherwise, HMRC will use the figures in the computation as the filed position.

Issue 26 November 2022

In our latest AML update we highlight the results of our recent thematic reviews on sanctions and COVID-19 support schemes. We also give an update on the Register of Overseas Entities and provide a link to the UKFIU’s recent webinar showcasing its new suspicious activity reporting portal. There is also a reminder about the range of AML resources that are available including our AML helpline.

Webinars and recordings

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

Value added tax

Chapter providing expert guidance on VAT in relation to business partnerships, including LLPs.

Guide to taxpayers’ rights and HMRC powers

Guide to the growing breadth of HMRC powers and the increasingly complex penalty regime for non-compliance.

Tax returns

A chapter on taxpayers' rights and HMRC powers in relation to tax returns.

Trading company and investment company computations under CTSA

Chapter containing advice on computations and the corporation tax self-assessment (CTSA) return, written for anyone who advises or runs a family or owner-managed company.

Self-assessment penalties

A full chapter providing practical guidance on penalties for incorrect tax returns.

Self-assessment

A full chapter providing practical guidance on company tax returns and dealing with HMRC.

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.

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.

Daily Telegraph tax guide 2020: Your Complete Guide to the Tax Return For 2019/20

The Daily Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for 2019/20.

Income tax

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for income tax gives a comparison of FRS 102 Section 29 and IFRS, and covers VAT and similar sales taxes, current tax, recognition and measurement of deferred tax, allocation of tax charge or credit, consolidated tax returns and offset of taxable profits and losses within groups, presentation, and disclosure.

Penalties and surcharges

Section covering the penalties for late VAT registration, unauthorised issue of tax invoices, and late, fraudulent or erroneous tax returns.

Registration and de-registration

Briefly explains who has an obligation to register for VAT with a worked example for a small business. It also notes the pros and cons of voluntary VAT registration.

Hot topics in financial and legal matters for general practice

A guide to financial and legal issues for GPs and managers of medical practices.

Financial Times guide to personal tax 2011-12

Guide to completing the self-assessment tax return.

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.

Further support

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.