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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.

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.

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.

Taxation of small businesses, 2018/19

A handy reference guide to all aspects of direct taxation of a small business. The eleventh edition has been updated to incorporate changes as a result of the Finance Act 2018 and recent case law on the 'gig economy'. Major topics include taxation of business profits, taxation of employment, corporation tax, NIC, capital gains tax, inheritance tax, pensions, and entrepreneurs relief.

Daily Telegraph tax guide 2018, The: Understanding the tax system, completing your tax return and planning how to become more tax efficient

A comprehensive guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples. Chapters cover tax credits, tax allowances, employment, self-employment, VAT, national insurance, pensions, savings and retirement, residence and domicile, and capital gains tax.

Taxation: Finance Act 2017

Designed to prepare students for the examinations of a professional tax or accountancy body. 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 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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