Calculating and administrating income tax is a specialist area that requires expertise and up-to-date knowledge. On this page you can access a range of articles, books and online resources providing quick links to tax news, background information and key documentation.
Information and services
Enquiry service
Our expert enquiry team can help answer your technical and research questions. We have access to a wide range of print and online resources, including specialist tax databases.
The enquiry service is available to all ICAEW members and students – simply contact us and we will respond within 24 hours. Contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
Articles and books
Our collection includes key tax annuals, recent articles on developments in income taxation and other books on this area.
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Find more articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.
Tax news: PAYE and employers
The latest news items and alerts from the Tax Faculty.
HMRC
Income Tax
Guidance from HMRC, including information on allowances and reliefs, tax codes, employment and company benefits and share schemes.
Rates and allowances – Income Tax
Current and recent tax rates and tax bands.
Income tax and pre-owned assets
News, questions and answers, forms and detailed guidance on pre-owned assets.
Employment Income Manual
Manual covering all aspects of employment income, including guidance on the tax treatment of particular occupations.
Self Assessment: The Legal Framework
Manual covering self assessment for partnerships, claims, elections and notices, non-residents, assessments, employees, trustees, personal representatives, beneficiaries of estates and other issues.
Legislation
UK Public General Acts relating to income and taxation are available with explanatory notes and other resources from the government's archive:
Other resources
Tax and benefit tables
Information from the Institute for Fiscal Studies about the UK tax and benefit system, both current and past rates with their thresholds back to 1973. The site gives income tax rates for personal allowances, rates and limits for 1973 to the current year in downloadable Excel format.
Money, tax and benefits: Income Tax
Consumer guide from Directgov current tax rates and thresholds, information on tax allowances and reliefs and reclaiming overpaid tax.
OECD Tax Database
The OECD annual tax database provides a series of tables which show personal income tax rates and thresholds in OECD countries since 1981.
Tax in England: Income Tax
A basic consumer guide to income tax (applicable to England, Wales, Scotland and Northern Ireland) from the Citizen's Advice Bureau.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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