Resource Library
Download Acts, laws, standards, circulars and professional resources — free for the accounting community.
Income Tax Act 2007
Income TaxThe principal statute governing income tax in the UK, administered by HMRC. Covers rates, reliefs and the charge to inco...
Income Tax (Trading and Other Income) Act 2005
Income TaxGoverns the income tax treatment of trading, property and other income (ITTOIA 2005).
Income Tax (Earnings and Pensions) Act 2003
Income TaxThe charging and computation rules for employment income, pensions and benefits (ITEPA 2003), underpinning PAYE.
Taxes Management Act 1970
Income TaxThe framework for administration, assessment, self assessment, enquiries, penalties and appeals in direct tax.