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Taxation in the UK

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on the UK? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Tax treaties
Details of tax treaties between the UK and other countries produced by HMRC. An A–Z listing by country of Statutory Instruments for tax treaties is also available.

Double Taxation Treaties: Non UK resident with UK income
Guidance produced by HMRC providing a country-by-country overview of relevant tax reliefs available. Last updated in August 2013.

Tax rates and guides

Tax rates
We list reliable sources for current and historical tax rates and allowances.

See our topic pages for information on specific areas of taxation:

Tax on foreign income
Guidance from HMRC to help determine whether you need to pay UK income tax on income from outside England, Scotland, Wales and Northern Ireland. This includes foreign investments and savings interest, rental income on overseas property and income from pensions held overseas.

Tax on your UK income if you live abroad
Guidance from HMRC for non-UK residents covering rental income, selling or inheriting assets (for example, property), the personal allowance and double taxation agreements.

United Kingdom: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Tax on corporate transactions in UK (England and Wales): overview
Comprehensive guide from Thomson Reuters Practical Law describing key issues for cross-border tax, tax law and practice in different jurisdictions.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

United Kingdom country profile
Profile produced by KPMG highlighting key tax factors affecting cross-border business and investment, covering tax rates and rules. Updated in June 2019.

ICAEW support and guidance

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 and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Other resources

Midweek Tax News
Weekly bulletin compiled by EY providing an overview of key tax developments in the UK.

Weekly Tax Matters
Newsletter produced by KPMG covering the latest UK tax news and government announcements.

Tax associations and groups

Tax organisations and professional bodies
A listing of key organisations, associations and professional bodies for the tax sector.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.

Main residence relief

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Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall Capital Gains Tax 2021-22 2021

Expert commentary on the current UK capital gains tax legislation related to main residence relief. Topics covered include: scope of the relief; what constitutes a residence; other uses of a residence; extent of the property; periods of occupation; two or more residences; divorce and separation.

Disposals

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Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall Capital Gains Tax 2021-22 2021

Expert commentary on the current capital gains tax (CGT) legislation related to the disposal of an asset in the UK. Topics covered include: definition of assets and disposals; when asset value is lost; compensation and other receipts; special situations.

Venture capital reliefs

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Chris Erwood, Jacquelyn Kimber, Iris Wünschmann-Lyall Capital Gains Tax 2021-22 2021

Expert commentary on the current UK capital gains tax legislation related to venture capital reliefs: SEIS, EIS, VCT and SITR. Topics covered include: the Seed Enterprise Investment Scheme, EIS disposal relief, EIS share identification rules, EIS deferral relief, how to claim EIS deferral relief, what happens when the conditions are broken, interaction with other reliefs, when EIS relief is withdrawn or clawed back, venture capital trusts and social investment tax relief.

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Daily Telegraph tax guide 2020

The Daily Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for 2019/20. With advice on how to complete self-assessment tax returns and a number of tax saving tips, this book includes: key changes from the Budget and Spring Statements; dealing effectively with HM Revenue & Customs; worked illustrations showing you how to complete your tax submission; how living or working abroad affects the tax that you pay; tax saving tips which will help you save money; inheritance Tax and potentially exempt transfers.

Good retirement guide 2020, The: everything you need to know about health, property, investment, leisure, work, pensions and tax

This book is packed with information, suggestions and advice on every aspect of retirement and beyond. It aims to inspire you to do things you've never thought of, and help you to sort out the practicalities should you have not already explored the opportunities available. It is an invaluable resource book which will help you enjoy your retirement to the full.

Taxation: Finance Act 2019

The main aim of this book is to describe the UK taxation system in sufficient depth and with sufficient clarity to meet the needs of those undertaking a first course of study in taxation. The main sections cover income tax and national insurance, capital gains tax, corporation tax, and miscellaneous other taxes including VAT and inheritance tax. Includes exercises and review questions to aid study.

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Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Articles and books in the Library collection

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 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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