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Income tax

On this page you can find articles, books and online resources providing income tax news and key documentation.

Featured book

Income tax, 2018/19
Bloomsbury Professional, 2018
Overview of income tax in the UK, covering day-to-day issues encountered by tax practitioners and the practical implications of the relevant legislation. Worked examples are used throughout to aid understanding. To borrow this book please contact the Library.

Featured article

Employment taxes: what's new for 2018
Taxline, February 2018
Points to bear mind for the new tax year. The article covers termination payments, company vehicles and P11D changes.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Useful links

GOV.UK

Income Tax
Information on allowances and reliefs, tax codes, employment, and company benefits and share schemes.

Rates and allowances
Current and recent tax rates and tax bands.

Income tax and pre-owned assets
Archived page from HMRC with news, FAQs, forms and guidance on pre-owned assets.

Employment Income Manual
HMRC manual covering all aspects of employment income, including guidance on the tax treatment of particular occupations.

Self Assessment: The Legal Framework
HMRC 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.

Other resources

Tax and benefit tables
Information from the Institute for Fiscal Studies about the UK tax and benefit system, covering rates and allowances from 1979 to the present.

OECD Tax Database
The database gives income tax rates and thresholds in OECD countries since 1981.

Articles and books

Our collection includes key tax annuals and recent articles on income taxation.

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 supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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