Chapter providing detailed legal and best-practice information on UK income tax on earnings from employment and pensions, written for payroll managers. Includes example calculations.
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.
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 email@example.com.
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
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
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
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
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.
Monthly updates on the UK government's help for businesses during the coronavirus pandemic, plus recent developments in UK taxation, technical tax articles and a VAT news and cases roundup.
A chapter on foreign currency translation, in this accessible introduction to the accounting rules relevant to tax computations in the UK. Written for tax practitioners who wish to gain a better understanding of accounting rules in the UK. Sections cover: FRS 102, Section 30; Determination of functional currency; Reporting foreign currency transactions in the functional currency; Net investment in a foreign operation; Translation into presentation currency; Comparison with International accounting standards; Taxation; The old system.
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 firstname.lastname@example.org.
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.
Good retirement guide 2018: Everything you need to know about health, property, investment, leisure, work, pensions and tax
This updated edition offers practical guidance on multiple aspects of retirement planning. It includes chapters on personal tax and pension planning, assessing your home, personal relationships and health, starting your own business, voluntary work, taking care of dependents, leisure and holidays, and wills.
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.
Articles and books in the Library collection
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