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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 13/15

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

TAXguide 02/15

Capital taxes liaison group minutes

TAXguide 06/13

Cross-border and home national insurance contribution issues

Features and articles

SEISS 4 claims open over the next week

In advance of the claims portal opening, HMRC has contacted those potentially eligible for the fourth Self-employment Income Support Scheme (SEISS) grant. ICAEW’s Tax Faculty has updated its guidance and a webinar is available to all members.

Tax news in brief

Highlights from the broader tax news week ending 17 March, which includes: new one-off process introduced to allow agents to make appeals for late filing of 2019/20 self assessment tax returns for multiple clients at the same time; an extension to the deadline for trusts to register with the TRS and an update on the VAT liability of the supply of digital newspapers prior to May 2020.

Webinars and recordings

Happy New (Tax) Year

As HMRC begins to send out notices to file tax returns for the year ending 5 April 2018, the Tax Faculty give members a round up of what has changed since last year, and some practical pointers around the pitfalls to avoid.

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.

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.

Self-assessment

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

Self-assessment penalties

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

HMRC powers

A full chapter providing practical guidance on HMRC powers, covering topics such as appeal procedures, documents and record keeping, time limits for raising assessments, HMRC correction of tax returns and HMRC action to counter tax avoidance schemes.

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.

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Daily Telegraph tax guide 2020

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.

Daily Telegraph tax guide 2019, The: your complete guide to the tax return 2018/19

This book contains everything you need to know about completing a self-assessment tax return for 2018/19.

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.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK

Daily Telegraph Tax guide 2017, The: understanding the tax system, completing your tax return and planning how to become more tax efficient.

A guide to completing a Self-Assessment tax return for 2016/17, with advice for any taxpayer to ensure you are as tax efficient as possible. Offers practical advice, timetables and examples that aim to simplify what many people view as a complex and challenging procedure.With a whole range of top tips for saving on all types of tax.

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.

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