UK tax rates, allowances and reliefs
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
Pensions
Expert commentary and practical guidance from ICAEW related to pensions in the UK personal tax regime.
Need to know
In this section
Practical guidance
TAXguide 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
TAXguide 02/13
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
TAXGUIDE 1/12 Entrepreneurs' Relief - practical points
Guidance on Entrepreneurs' Relief - practical points
Features and articles
Tax news in brief 21 August 2024
Highlights from the broader tax news for the two weeks ending 21 August 2024, including updates on: requesting overlap relief information from HMRC; the abolition of land transaction tax multiple dwellings relief; and further changes to the legislation providing for the abolition of the pensions lifetime allowance.
HMRC publishes over 100 FAQs on lifetime allowance abolition
HMRC has published an update for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance (LTA).
HMRC publishes extra guidance on lifetime allowance abolition
HMRC has published additional guidance for pension scheme administrators on a range of issues, including the abolition of the lifetime allowance.
Ways to tackle tax threshold unfairness
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
New guidance on applying for help with paying IHT
HMRC has published guidance on applying for a grant on credit and on recent updates to tax rules and processes relevant to trusts and estates.
More guidance released on lifetime allowance abolition
HMRC has responded to feedback on the abolition of the pension lifetime allowance rules. Detailed guidance has been published and amendments will be made to the legislation, effective from 6 April 2024.
How to tax interest paid by public service pensions schemes
HMRC has provided guidance on the tax treatment of interest paid under the public service pensions remedy.
HMRC publishes more guidance on the pensions lifetime allowance
HMRC’s latest lifetime allowance guidance newsletter includes FAQs and more information on transitional tax-free amount certificates.
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