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Tax Technical Releases

A listing of the latest Tax Technical Releases.

Archive search Search our archive of withdrawn technical releases Taxguide Older Technical Releases can be seen on ICAEW's Tax Faculty TAXguide page Taxguide by topics The latest TAXGuides sorted by tax type
Displaying 1-50 of 66 results
TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25
  • Apr 2024
PAYE rates, thresholds, allowances, etc for employers in 2024/25 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
Exclusive TAXguide 02/2024: Taxation of cryptoassets for businesses
  • Feb 2024
TAXguide covering the UK taxation of cryptocurrency held by businesses including corporation tax, stamp taxes, employment income and VAT.
Exclusive TAXguide 01/2024: Taxation of cryptoassets for individuals
  • Feb 2024
TAXguide covering the UK taxation of cryptocurrency held by individuals including charges to capital gains tax and income tax.
Exclusive TAXguide 07/23: Making R&D claims – what information must be submitted and when?
  • Oct 2023
Two new forms are required when making claims for research and development (R&D) tax relief. While the additional information form is required for all R&D claims, advance notification will also be required for some.
Exclusive TAXguide 06/23: A basic guide to pillar two
  • Sep 2023
Pillar two is part of a package of initiatives agreed at OECD level by territories worldwide to tackle the challenges of taxing multinational enterprises (MNEs) cross-border. In the UK, it will be known as the multinational top-up tax and domestic top-up tax that will apply for accounting periods beginning on or after 31 December 2023.
Exclusive TAXguide 05/23: Tax relief for pension contributions – recent changes
  • Aug 2023
Explaining top ups for low earners in net pay arrangement schemes and the digitalisation of top up claims by pension scheme administrators for relief at source pension schemes.
Exclusive TAXguide 04/23: Payroll and rewards update 2023 – Q&A
  • Jul 2023
ICAEW's Tax Faculty hosted a payroll and rewards webinar on 16 April 2023. This TAXguide shares to the answers raised at that webinar covering topics such as rates, thresholds, payroll, P11Ds, pension contributions and residence.
Exclusive TAXguide 03/23: R&D tax relief for accounting periods spanning 1 April 2023
  • May 2023
The rates of research and development (R&D) tax relief have changed for expenditure incurred on or after 1 April 2023. In addition, the change in corporation tax rates from the same date means that the results for periods spanning 1 April 2023 must be time apportioned. This TAXguide uses examples to demonstrate the interaction of these changes.
Exclusive TAXguide 02/23: Associated companies
  • May 2023
The reintroduction of two rates of corporation tax from 1 April 2023 means that the associated company rules now apply. This TAXguide provides a high-level guide to the associated company rules.
TAXguide 01/23: Payroll rates, allowances and thresholds in 2023/24
  • Apr 2023
PAYE rates, thresholds, allowances, etc for employers in 2023/24 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
Exclusive TAXguide 03/22: changes to VAT penalties and interest charges
  • Dec 2022
This TAXguide provides details of the new penalties for late submission and payment of VAT returns, which takes effect for VAT periods starting on or after 1 January 2023.
TAXguide 02/22: Basis Period Reform
  • Apr 2022
This TAXguide provides details of the reform to the taxation of unincorporated businesses introduced through FA 2022 to take effect from April 2024. The TAXguide has also been updated for more recent changes and is up to date as of 10 October 2023.
TAXguide 01/22: Payroll rates, allowances and thresholds in 2022/23
  • Mar 2022
PAYE rates, thresholds, allowances, etc for employers in 2022/23 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK
TAXguide 20/21: Treatment of loans secured on foreign income or gains by remittance basis users
  • Dec 2021
This guide highlights a change in HMRC’s approach to the treatment of loans made to remittance basis users where assets of the borrower are held by the lender. This TAXguide has been prepared jointly with STEP and the Chartered Institute of Taxation.
TAXguide 19/21 Off-payroll working: cross-border issues
  • Dec 2021
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
TAXguide 18/21: PAYE and BIK payments to HMRC
  • Nov 2021
Tax Faculty guidance for employers to help ensure that payments to HMRC are allocated to the right place in HMRC’s ledgers.
Exclusive TAXguide 16/21 Off-payroll working: trusts as clients: ‘small’ and ‘UK connection’
  • Aug 2021
Questions and HMRC’s answers on how to determine whether a trust that uses the services of a contractor provided through an intermediary such as a personal service company is ‘small’ or has a UK connection under the off-payroll working rules.
Exclusive TAXguide 15/21 Off-payroll working: Are you a 'small' private sector client?
  • Aug 2021
Off-payroll working: how to determine the size of a private sector client that uses the services of a contractor provided through an intermediary such as a personal service company.
Exclusive TAXguide 14/21 Income tax loss carry back
  • Aug 2021
Finance Act 2021 introduces a new loss relief allowing trading losses incurred in 2020/21 and 2021/22 to be carried back for relief against trading profits in the preceding three tax years. In this TAXguide Rebecca Benneyworth explains the measure in detail and examines some of the complexities that arise when considering the practical implications of the loss carry back.
Exclusive TAXguide 13/21 Capital allowances: super deduction and 50% special rate allowance
  • Jul 2021
The super deduction, special rate allowance and extension of the uplifted annual investment allowance, were discussed by Steve Watts and Richard Jones in a Tax Faculty webinar on 14 June 2021. This TAXguide provides answers to questions raised in that webinar.
Exclusive TAXguide 12/21 COVID-19 support grants tax considerations
  • May 2021
The government’s COVID-19 financial support schemes give rise to a number of tax issues, separate from the rules that apply to the schemes themselves. This TAXguide, prepared by the Tax Faculty, covers the Coronavirus Job Retention Scheme (CJRS) and the Self-employment Income Support Scheme (SEISS) and is available to all ICAEW members.
Exclusive TAXguide 11/21 Off-payroll working: employment status: webinar questions and answers
  • May 2021
In this webinar Mark Hammerton of Eversheds Sutherland gave practical advice and guidance on determining employment status now the off-payroll working rules have been extended to the private sector, and end-user options for managing contractors.
Exclusive TAXguide 09/21: Brexit – The corporate tax implications
  • Apr 2021
This TAXguide analyses the corporate tax impact of Brexit on the typical cycle of outbound and inbound business operations within the UK and the EU as from 1 January 2021. It analyses them from the viewpoint of both the UK and the member states of the EU.
TAXguide 08/21: COVID-19: Displaced expatriate employees
  • Mar 2021
This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.
Exclusive TAXguide 07/21: Off-payroll working: payroll and practical issues
  • Mar 2021
Questions posed by ICAEW Tax Faculty exploring the impact of changes from 6 April 2021 to the off-payroll working regime and what they mean in practice, in particular for payroll, with answers based on HMRC's guidance.
TAXguide 06/21: COVID-19 - displaced expatriate employees
  • Feb 2021
This TAXguide has been replaced by TAXguide 08/21.
Exclusive TAXguide 05/21: Tax issues in 2021
  • Feb 2021
In this TAXguide, Rebecca Benneyworth highlights some key tax areas for practitioners to be aware of in the early part of 2021, before the next round of announcements arrives in the March Budget.
TAXguide 02/21: Deemed domicile changes - trust protections
  • Feb 2021
Guidance from ICAEW, STEP, and the CIOT to highlight practical issues and uncertainties in the statutory provisions for trust protections introduced by Finance (No 2) Act 2017. This guide is formed of notes prepared by the professional bodies covers issues, such as: de minimis, guarantees, property management and offshore income gains.
TAXguide 03/21: Deemed domicile changes - trust protections and OIGs
  • Feb 2021
Guidance from ICAEW, STEP, and the CIOT to highlight a key issue with respect to the trust protections as introduced by Finance (No 2) Act 2017. This guide focuses on the situation where the settlor is deemed UK domiciled only under the 15-year rule and offshore income gains arise directly to the non-UK resident trust.
Exclusive TAXguide 01/21: Off-payroll working from April 2021
  • Jan 2021
This guide provides answers to questions asked at the off-payroll working webinar presented by Steve Wade and Kate Upcraft on 23/11/20. It covers changes from April 2021 including the size of clients, overseas clients, employment status and status determination statements, deemed employment income, personal service companies and the contractor, and practitioner support.
Exclusive TAXguide 21/20 Employment Tax: round up of 2020/21 and a look ahead
  • Dec 2020
This TAXguide collates a broad range of employment tax changes for 2020/21 and looks ahead to 2021/22. Kate Upcraft provides practical guidance on off-payroll working, national insurance exemptions, the employment allowance, termination payments, student loans, RTI matters, statutory parental bereavement pay (SPBP), and summarises benefits and expenses in the context of COVID-19.
Exclusive TAXguide 22/20 Accounting for off-payroll working
  • Dec 2020
Off-payroll working rules from April 2021 require private sector end users to determine employment status of contractors who use an intermediary. If there is deemed employment, the intermediary receives payment net of deductions. This builds on legislation for public sector engagers effective from 2017. Existing IR35 rules continue to apply where the end user is small. Rebecca Benneyworth provides guidance on how to account for off-payroll transactions.
Exclusive TAXguide 20/20 New VAT ecommerce rules in EU from 1 July 2021 – how will they affect UK businesses?
  • Dec 2020
Major VAT changes are being introduced by the EU on 1 July 2021, just six months after the end of the UK’s transitional deal. Neil Warren provides guidance on the key changes that will take place.
TAXguide 19/20: Intangible fixed assets and corporation tax deductibility
  • Dec 2020
This TAXguide, written by Andrew Tall, explains the different ways that a revenue deduction can be claimed for ‘typical’ intangible fixed assets (ITFA) used by a company in a taxable business, as introduced in Finance Act 2002 under Chs 3 and 15, Pt 8, Corporation Tax Act 2009 (CTA 2009), and subsequently amended.
Exclusive TAXguide 16/20: Basic inheritance tax planning
  • Dec 2020
This practical guide outlines the inheritance tax rules, explains key reliefs, and planning for lifetime gifts, wills and deathbed situations.
Exclusive TAXguide 18/20: VAT MOSS – what happens following the end of the UK VAT MOSS scheme
  • Dec 2020
The UK has left the EU, with 31 December 2020 marking the end of the transitional deal that has been in place since 1 February 2020. The EU departure will mean important changes for UK businesses that sell broadcasting, telecommunication and electronic (BTE) services to non-business customers (B2C) inside the EU. Neil Warren provides guidance on the key changes that will take place.
TAXguide 17/20: CJRS - The furlough scheme reinvented
  • Nov 2020
The Coronavirus Job Retention Scheme (CJRS) has been extended until 31 March 2021 and altered from the previous two iterations. In this guide ICAEW's Tax Faculty provides the answers to more than 190 questions raised by attendees to its webinar explaining the changes to the CJRS broadcast on 20 November.
TAXguide 15/20: CGT UK property disposal reporting
  • Sep 2020
The requirement for UK residents to report and pay capital gains tax (CGT) on disposals of UK residential property separately from the self assessment tax return was introduced in April 2020. The deadline is 60 days for all completions on or after 27 October 2021.
TAXguide 14/20 Trust Registration Service
  • Aug 2020
Guidance on registering trusts on the Trust Registration Service and updating that information.
TAXguide 11/20: IHT on overseas property representing UK residential property
  • Jun 2020
An update to guidance from ICAEW, STEP, CIOT and The Law Society on areas of uncertainty in the statutory provisions for Inheritance Tax on Overseas Property Representing UK Residential Property introduced by Finance Act (No 2) Act 2017.
TAXguide 10/20: Employment taxes update
  • Jun 2020
On 11 May, tax consultant Kate Upcraft provided an update on the latest developments in employment law in a Tax Faculty webinar, including information on the Coronavirus Job Retention Scheme.
TAXguide: 06/20 Spring Budget 2020
  • Mar 2020
Rishi Sunak delivered his first Budget of 2020 on 11 March. The Tax Faculty provides its summary of all the key tax announcements in this TAXguide.
TAXguide 02/20 Employment Allowance from April 2020
  • Feb 2020
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
Exclusive TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes
  • Dec 2019
This guide is intended as a roundup of some of the changes to registered pension schemes since 2006. It is not intended to be a definitive guide to pensions, more an index alerting the reader to changes that perhaps require further research.
TAXguide 16/19 off-payrolling from April 2020
  • Nov 2019
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
Exclusive TAXguide 15/19: Employment Allowance from April 2020
  • Oct 2019
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.
TAXguide 14/19: IR35 New tax rules
  • Oct 2019
This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.
TAXguide 13/19: ENTREPRENEURS’ RELIEF: Further questions on Finance Act 2019 changes
  • Sep 2019
Following the publication of TAXguide 04/19 ENTREPRENEURS’ RELIEF: Clarification of the new ‘5% proceeds test’ inserted by Finance Act 2019 - questions on scope of the new provisions along with HMRC responses, further questions have arisen on the Finance Act 2019 entrepreneurs’ relief legislation.
TAXguide 09/19: Rebasing and adjustment to the CGT foreign capital losses election
  • May 2019
This guide focuses on the areas of uncertainty in the Finance (No. 2) Act 2017 statutory provisions for rebasing and the changes to the CGT foreign capital losses election. It is formed of questions and answers from ICAEW and other professional bodies, together with comments from HMRC.
TAXguide 06/19: Termination payments
  • Apr 2019
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
Displaying 1-50 of 66 results
Archive search Search our archive of withdrawn technical releases Taxguide Older Technical Releases can be seen on ICAEW's Tax Faculty TAXguide page Taxguide by topics The latest TAXGuides sorted by tax type
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