A quick reference guide to UK tax rates, allowances and key rules for individuals, companies and other taxpayers.
The information in this book is based on taxation law, legislative proposals and current practice up to and including measures contained in Finance (No.3) Bill 2011, which is expected to become Finance Act 2011.
Details apply throughout the tax year 2011/12 unless otherwise stated (with comparative figures for 2010/11). It is possible that some of the information shown will be amended by future Budgets or Finance Bills.
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