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Tax returns - articles

Features and articles from ICAEW related to tax returns under the UK tax regime.

Displaying 1-30 of 128 results
INSIGHTS VIEWPOINT Plans for mandatory payrolling of benefits in kind revised
  • Jun 2026
  • ICAEW Insights
Only company car, van, fuel and medical benefits in kind (BIK) will be subject to mandatory payrolling from April 2027, with most other benefits not coming within scope until April 2028.
INSIGHTS VIEWPOINT How to deal with furnished holiday lets in 2025/26 tax return
  • Jun 2026
  • ICAEW Insights
Following the abolition of special tax treatment for furnished holiday lets (FHL) with effect from 5 April 2025, ICAEW’s Tax Faculty explains what you need to keep in mind when preparing the self assessment tax return for tax year 2025/26.
INSIGHTS VIEWPOINT Tax changes proposed for UK-resident members of overseas entities
  • Jun 2026
  • ICAEW Insights
The government is seeking views on proposed changes aimed at reducing the high effective tax rate suffered by UK-resident members of reverse hybrid entities, including the United States (US) limited liability company (LLC).
INSIGHTS VIEWPOINT HMRC contacts final group of taxpayers within MTD income tax
  • Jun 2026
  • ICAEW Insights
Mandation letters will be sent to taxpayers who filed their 2024/25 self assessment tax return after the 31 January 2026 deadline or amended their return, taking their qualifying income above £50,000.
Tax news in brief 3 June 2026
  • Jun 2026
  • ICAEW Insights
Highlights from the broader tax news for the week ending 3 June 2026, including a reminder from HMRC for agents not to use clients’ log-in details.
INSIGHTS VIEWPOINT MTD income tax and claims for averaging relief
  • Jun 2026
  • ICAEW Insights
In a change to HMRC’s guidance, not all taxpayers who claimed averaging relief in their 2024/25 self assessment (SA) tax return are automatically exempt from Making Tax Digital (MTD) for income tax for 2026/27.
INSIGHTS VIEWPOINT More time needed to standardise company tax returns, says ICAEW
  • Jun 2026
  • ICAEW Insights
ICAEW has made a number of recommendations in its response to HMRC’s consultation on modernising and standardising company tax returns, including extending the pilot phase to allow agents and companies more time to prepare.
INSIGHTS VIEWPOINT Tax news highlights from May 2026
  • May 2026
  • ICAEW Insights
ICAEW’s Tax Faculty provides a summary of some of the key developments in tax in May 2026 and explains where you can find further information.
INSIGHTS VIEWPOINT New tax return requirements for directors cause uncertainty
  • May 2026
  • ICAEW Insights
Taxpayers carrying on a trade and directors of close companies may find it difficult to comply with new requirements to provide additional information in their self assessment (SA) tax return for 2025/26.
INSIGHTS VIEWPOINT HMRC updates its guidance on Making Tax Digital exemptions
  • Apr 2026
  • ICAEW Insights
ICAEW’s Tax Faculty explains the implications of recent changes to HMRC’s guidance on exemptions from Making Tax Digital (MTD) for income tax, including for taxpayers who complete the SA109 supplementary pages to the tax return.
INSIGHTS VIEWPOINT Cyber: could a bad actor be lurking in your email accounts?
  • Apr 2026
  • ICAEW Insights
It’s never been easier for cyber attackers to get into your email accounts. Here’s why you should take it seriously, and how to protect yourself.
INSIGHTS VIEWPOINT Taxpayers asked to update provisional and rounded tax return figures
  • Mar 2026
  • ICAEW Insights
HMRC is writing to taxpayers who included provisional or rounded figures in their self assessment (SA) tax return for 2024/25 to ask them to take action within 35 days of the date of the letter.
INSIGHTS VIEWPOINT HMRC consults on changes to company tax returns
  • Mar 2026
  • ICAEW Insights
HMRC is asking for feedback on its plans to modernise and standardise company tax returns, including introducing a prescribed format for computations and requiring amendments to be made online.
INSIGHTS VIEWPOINT Return obligation relaxed for short-term business visitors
  • Mar 2026
  • ICAEW Insights
The obligation to report non-tax advantaged employment related securities (ERS) data for short-term business visitors (STBV) has been removed where no UK income tax or national insurance contributions (NIC) would be due.
INSIGHTS VIEWPOINT Prepare for 2026/27: Companies
  • Feb 2026
  • ICAEW Insights
ICAEW’s Tax Faculty highlights some of the key changes for companies ahead of the start of the new financial year on 1 April 2026, including increased penalties for the late filing of company tax returns.
Exclusive TAX FACULTY HMRC clarifies tax treatment of deferred remuneration
  • Feb 2026
  • ICAEW
  • Taxline
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
INSIGHTS VIEWPOINT HMRC webinar: ensuring tax returns are correct and complete
  • Feb 2026
  • ICAEW Insights
In its webinar on 4 March 2026, HMRC will explain the key points from its guidance on ensuring documents filed with HMRC are correct and complete and take questions from attendees.
INSIGHTS VIEWPOINT Prepare for 2026/27: Businesses
  • Feb 2026
  • ICAEW Insights
April 2026 sees the start of Making Tax Digital (MTD) for income tax, changes to capital allowances and the construction industry scheme (CIS), and the introduction of a new VAT relief for qualifying donations of goods to charities.
INSIGHTS VIEWPOINT Visitor levy should be consistent across England, says ICAEW
  • Feb 2026
  • ICAEW Insights
Responding to the government’s consultation on a visitor levy, ICAEW has called for a national model scheme that will ensure consistency while giving mayors in England flexibility to address local circumstances and needs.
INSIGHTS VIEWPOINT Carbon Border Adjustment Mechanism begins to take shape
  • Feb 2026
  • ICAEW Insights
The government has published draft regulations for technical consultation setting out how the Carbon Border Adjustment Mechanism (CBAM) will work when it is introduced from 1 January 2027.
INSIGHTS VIEWPOINT Prepare for 2026/27: Employees
  • Feb 2026
  • ICAEW Insights
There is good and bad news for employees for 2026/27 as more low-value benefits can be provided by employers without incurring a tax charge, however the ability to make a claim for tax relief for homeworking expenses is withdrawn.
INSIGHTS VIEWPOINT ICAEW CHART Chart of the week: quarterly public sector finances
  • Feb 2026
  • ICAEW Insights
This week’s chart looks at how the government is relying on a strong inflow from self-assessment and employee bonuses to meet its revised fiscal targets for the financial year to March 2026.
INSIGHTS VIEWPOINT How 2025 winter fuel payments will be taxed
  • Feb 2026
  • ICAEW Insights
ICAEW’s Tax Faculty explains the circumstances in which 2025 winter fuel payments are taxable and how the tax will be collected by HMRC.
INSIGHTS VIEWPOINT HMRC to send final batches of MTD mandation letters
  • Feb 2026
  • ICAEW Insights
The letter informs the taxpayer that they must comply with Making Tax Digital (MTD) for income tax from April 2026 based on the information included in their self assessment tax return for 2024/25.
INSIGHTS VIEWPOINT HMRC sets expectations for AI in tax software
  • Jan 2026
  • ICAEW Insights
HMRC has published guidance for developers on what good use of generative artificial intelligence (AI) looks like in commercial software products that help users to submit tax returns or other information to HMRC.
INSIGHTS VIEWPOINT Updated guidance on claims for overpayment relief
  • Jan 2026
  • ICAEW Insights
HMRC has published tips for making a valid claim for overpayment relief. This follows reports by ICAEW members that repayment requests were being rejected over minor administrative points, despite the substance of the claims being correct.
INSIGHTS VIEWPOINT HMRC support for taxpayers and agents on 31 January
  • Jan 2026
  • ICAEW Insights
As the deadline for submitting the self assessment (SA) tax return for 2024/25 falls on a Saturday, taxpayers and agents who may need help from HMRC are advised to submit their returns on or before 30 January 2026.
INSIGHTS VIEWPOINT Taxpayers may have exceeded BADR lifetime limit
  • Jan 2026
  • ICAEW Insights
HMRC is writing to taxpayers who made a claim for business asset disposal relief (BADR) in their self assessment tax return for 2024/25 and may have exceeded the lifetime limit of £1m.
INSIGHTS VIEWPOINT 2026: MTD income tax is here and stricter rules for advisers
  • Jan 2026
  • ICAEW Insights
As always, expect a lot of changes in tax this year – more specifically, how tax advisers file income tax returns for clients, and new HMRC powers, says Lindsey Wicks, Senior Technical Manager, Tax Policy.
INSIGHTS VIEWPOINT Using provisional figures in the tax return
  • Dec 2025
  • ICAEW Insights
In the run-up to the filing deadline for the 2024/25 self assessment tax return, ICAEW’s Tax Faculty explains why care should be taken when using provisional figures.
Displaying 1-30 of 128 results
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The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.