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Tax returns - articles

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

HMRC confirms that CGT property returns must be filed

ICAEW 26-07-2022

HMRC has clarified that, with one exception, a CGT property return must be filed even if the disposal has already been reported on a self assessment return. ICAEW’s Tax Faculty explains the rules and the impact on penalties.

Digital interfaces in tax

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Paul Aplin Taxline 25-07-2022

Paul Aplin, a member of the Tax Faculty Board, focuses on the digital interface between taxpayers and tax authorities.

ICAEW technical round-up: June 2022

ICAEW Insights 29-06-2022

This month’s top technical stories include a decrease in the UK’s estimated tax gap, delay to implementation of the global minimum tax rate and HMRC clarification on R&D tax credit compliance checks.

ICAEW technical round-up: May 2022

ICAEW Insights 30-05-2022

This month’s top technical stories include some R&D tax credits suspended by HMRC, why IR35 is fundamentally problematic and the tax and NIC treatment for displaced Ukraine employees relocating to the UK.

File CGT property disposal returns before SA returns

ICAEW 25-05-2022

HMRC is reminding taxpayers and agents that CGT UK property returns must be filed before the relevant self assessment return. ICAEW’s Tax Faculty provides some updates on the requirement to file CGT returns within 60 days of completion.

Additional information being requested by banks and lenders

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Karen Flowers, Medical Client Director, Morris Crocker Chartered Accountants 29-04-2022

As GP practice accountants we have always been asked to provide certain confirmation details to banks and lenders. Until recently this has typically involved completing a lender’s Accountant’s Certificate which confirms an individual’s income details, or simply sending copies of the last three years’ ‘SA302’s’ (the tax calculation that accompanies a personal tax return).

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