Displaying 1-30 of 203 results
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
HMRC clarifies position on Making Tax Digital and cessations
- Apr 2026
- ICAEW Insights
The taxpayer or their agent should notify HMRC by phone or webchat where the taxpayer is within Making Tax Digital (MTD) for income tax from April 2026 but all of their sources of income for MTD income tax ceased before that date.
INSIGHTS VIEWPOINT
Help improve HMRC support on foreign tax credit relief
- Apr 2026
- ICAEW Insights
HMRC is asking agents and others with experience of handling foreign tax credit relief (FTCR) claims to complete a survey so that it can better understand how to provide support.
INSIGHTS VIEWPOINT
Why the crypto asset reporting framework matters
- Mar 2026
- ICAEW Insights
Three months on from its introduction, we explain what the UK’s crypto asset reporting framework (CARF) means for individuals buying and selling crypto assets, and how CARF is expected to evolve as more countries look to implement it.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Tax advisers
- Mar 2026
- ICAEW Insights
From 1 April 2026, tax advisers could face unlimited penalties and have their details published online if HMRC finds they have engaged in conduct with the intention of bringing about a loss of tax revenue.
Tax news in brief 24 March 2026
- Mar 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 24 March 2026, including updates on Making Tax Digital (MTD) for income tax and the construction industry scheme (CIS).
INSIGHTS VIEWPOINT
Close companies face additional reporting requirements
- Mar 2026
- ICAEW Insights
Under new government proposals, close companies will have to report details of transactions with participators to HMRC, including the amount, date and details of the recipient for each transaction.
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
5 April deadline for payrolling of benefits
- Mar 2026
- ICAEW Insights
Employers who have not previously payrolled benefits in kind (BIK), and are interested in doing so for 2026/27, have until 5 April 2026 to register with HMRC. Payrolling of BIK will become mandatory from 6 April 2027.
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
Support entrepreneurship through stability in the tax system, says ICAEW
- Mar 2026
- ICAEW Insights
Responding to the government’s call for evidence on tax support for entrepreneurs, ICAEW has called for a stable tax framework and targeted technical changes to strengthen key tax incentives and to encourage investment.
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.
INSIGHTS VIEWPOINT
Suspension of penalties for a one-off tax error
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty explains why HMRC may be unlikely to agree to suspend a penalty relating to a one-off error in a tax return and looks ahead to the potential reform of the penalties system.
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.
Tax news in brief 24 February 2026
- Feb 2026
- ICAEW Insights
Highlights from the broader tax news for the week ending 24 February 2026, including an update from HMRC on the suppression of corporation tax payment reminder letters for some companies.
INSIGHTS VIEWPOINT
Prepare for 2026/27: Individuals
- Feb 2026
- ICAEW Insights
ICAEW’s Tax Faculty provides a summary of some of the key changes affecting individuals from 6 April 2026, including increases to some of the rates of income tax and capital gains tax (CGT), as well as reforms to inheritance tax (IHT).
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
Tax code changes for employment expenses and gift aid relief
- Jan 2026
- ICAEW Insights
From April 2026, employment expenses and gift aid will be removed from the tax codes of some taxpayers where HMRC’s data shows that they are unlikely to be accurate or relevant.
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
Taxpayers told to watch out for self assessment scams
- Dec 2025
- ICAEW Insights
In a warning to taxpayers, HMRC has revealed that more than 4,800 self assessment scams have been reported since February 2025. Separately, HMRC has launched a new tool for reporting suspicious activity in HMRC online accounts.
INSIGHTS VIEWPOINT
MTD: how to deal with digital refusers
- Dec 2025
- ICAEW Insights
With the watershed for Making Tax Digital (MTD) for income tax just a few months away, Aaron Patrick of Boffix explains how to help your digitally reluctant clients comply.
Displaying 1-30 of 203 results
Latest news
The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.