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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
HMRC
Details of tax treaties between the UK and other countries, related taxation documents and multilateral agreements.

Double Taxation Treaties: Non UK resident with UK income
HMRC, May 2018
Guidance providing a country-by-country overview of relevant tax reliefs available.

Double Taxation Relief for companies
HMRC, January 2022
Guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country.

Tax rates and guides 

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.

EY Tax and Law Guides
Annually updated guides summarising the tax system, key tax issues, and legal matters in over 150 jurisdictions around the world. The main titles in this series: Worldwide Corporate Tax Guide, Worldwide Personal Tax and Immigration Guide, Worldwide VAT, GST and Sales Tax Guide.

PKF Worldwide Tax Guide 2023–24
Annual guide for accountancy professionals and businesses on corporate tax rates, incentives for overseas businesses, double tax treaties, and taxation of foreign source income. Coverage of 150 jurisdictions.

PwC Worldwide Tax Summaries Online
In-depth guide covering a wide range of corporate and individual tax topics in over 150 territories. Includes useful summaries of significant developments and table of tax rates and due dates.

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.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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 Bloomsbury Accounting and Tax Service.

Tax case summaries

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Mark McLaughlin, Andrew Needham 01 FEBRUARY 2024

Monthly tax case summaries, with links provided to the full case decisions and to relevant sections of Bloomsbury UK tax legislation content.

Inheritance tax 2023/24

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Chris Erwood, Stephen Howe, Mark McLaughlin, Iris Wünschmann-Lyall Inheritance Tax 01 FEBRUARY 2024

Annual guide providing a practical overview of the major inheritance tax (IHT) provisions in the UK. The new edition is updated in line with recent case decisions, revised guidance from HMRC, the provisions of Finance (No.2) Act 2023 and recent case decisions.

Business asset disposal relief (formerly entrepreneurs’ relief)

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Satwaki Chanda, Sam Hart Capital Gains Tax Reliefs for SMEs and Entrepreneurs 01 JANUARY 2024

A chapter providing detailed guidance on business asset disposal relief (formerly entrepreneurs’ relief), written for SMEs and entrepreneurs in the UK.

Social Investment Tax Relief

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Satwaki Chanda, Chris Williams Capital Gains Tax Reliefs for SMEs and Entrepreneurs 01 JANUARY 2024

A chapter providing detailed guidance on Social Investment Tax Relief, written for SMEs and entrepreneurs in the UK.

Capital taxes

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Sarah Laing Personal Tax Planning 01 JANUARY 2024

Concise chapters covering capital gains taxation, capital losses and inheritance taxation in the UK.

Trusts

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Rachael Brown Personal Tax Planning 01 JANUARY 2024

Four chapters covering the taxation of both UK resident and non-UK resident trusts, with worked examples.

Personal tax planning

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Rachael Brown Personal Tax Planning 01 JANUARY 2024

A clear, concise reference guide explaining the main principles and practice underlying personal tax planning in the UK.

Taxation

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Steve Collings Financial Reporting for Unlisted Companies in the UK and Republic of Ireland 01 JANUARY 2024

A chapter providing practical guidance on issues surrounding taxation for financial reporting under UK GAAP.

Events after the End of the Reporting Period

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Steve Collings Financial Reporting for Unlisted Companies in the UK and Republic of Ireland 01 JANUARY 2024

A chapter providing practical guidance on events after the end of the reporting period for financial statements under UK GAAP.

Stamp taxes 2023-24

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Andrew Evans, Ken Wright 01 JANUARY 2024

Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.

Showing 10 of 80 items

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.

European tax handbook 2023

Covers surveys of the tax systems of 49 countries and jurisdictions.

UK tax system: an introduction, The (4th edition)

Guide to the UK tax system for tax practitioners and students.

Daily Telegraph tax guide 2020: Your Complete Guide to the Tax Return For 2019/20

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.

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.

Hot topics in financial and legal matters for general practice

A guide to financial and legal issues for GPs and managers of medical practices.

VAT and property : guidance on the application of VAT to UK property transactions and the property sector

A practical guide to applying VAT to UK property transactions.

Employee share schemes

Accounting treatment, tax relief and reporting obligations for employee share schemes.

How to write your will: the complete guide to structuring your will, inheritance tax planning, probate and administering an estate

Wills and inheritance tax planning for non-lawyers.

Taxation of income from capital: a comparative study of the United States, the United Kingdom, Sweden and West Germany

Compares the taxation systems of four major economies.

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.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.


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