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 05/23: Tax relief for pension contributions – recent changes
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.
TAXguide 04/23: Payroll and rewards update 2023 – Q&A
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.
TAXguide 17/19 - Pensions - saving and drawing - a roundup of recent changes
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 05/15
Company Directors - PAYE Real Time Information. A questions and answers guidance note.
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.
Data, skills and building trust: what’s in the King’s speech?
A bumper King’s speech marked the state opening of parliament, containing 40 bills. These are the most relevant for business.
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.
ICAEW technical updates: March 2024
This month’s top stories include Spring Budget announcements, HMRC halting the decision to restrict helplines, and more guidance on the lifetime allowance abolition.
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.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Pension scheme strategies
Advice on tax planning for pension schemes, written for anyone who advises or runs a family or owner-managed company.
Bloomsbury's tax rates and tables 2024/25: Spring Budget Edition
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
Pensions and benefits
A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.
Providing for pensions and life assurance
Expert guidance on pensions and life assurance taxation in relation to business partnerships.
Pensions, state benefits and tax credits
A chapter on pensions taxation, containing worked examples.
Pensions and life assurance
Chapter providing practical advice on pensions and life assurance in relation to inheritance tax planning.
Pension funds
Chapter providing information for tax advisers on UK tax rules relevant to pension schemes.
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