Researching UK tax rates

The ICAEW Library has compiled this guide to help everyone to find the tax rates they need.

The Library enquiry team can also help ICAEW members, ACA students and other authorised users with requests for current and historical tax rates from a variety of print and online sources, many of which you can find listed on this page.

If you would like to know more about the information we can offer, please call us on +44 (0)20 7920 8620, email library@icaew.com or contact us through webchat.

Rates and allowances for the current year and for recent years can be accessed via the HMRC rates and allowances page on GOV.UK.

Archived versions of the page are available via the National Archives, covering 2013–14 onwards, and 2004–05 to 2013–14.

Some historical sets of rates going back much further are available elsewhere on GOV.UK and through the National Archives, as follows:

• Capital gains tax, 1977–78 to 2002–03
• Corporation tax, 1971 to 2012
• Credit rates and threshold, 1999–2000 to 2002–03
• Income tax, 1990–91 onwards
• Income tax, 1973–74 to 1989–90
• NICs, 1999–2000 onwards
• NICs, 1985–86 to 1998–99
• NICs, 1975–76 to 1984–85
• Stamp duty, 1958 to 2000
• Surtax, 1948–49 to 1972–73 

Current and historical rates for devolved taxes can be found on GOV.SCOT and GOV.WALES.

The Institute for Fiscal Studies' Taxlab website is a key resource for those seeking to compare tax rates across historical periods.

Through its Fiscal Facts portal, one can download formatted spreadsheets listing historical rates for a wide range of taxes, including:

• Capital gains tax, 1980–81 onwards
• Corporation tax, 1973–74 onwards
• Income tax, 1973–74 onwards
• Inheritance and capital transfer taxes, 1986–87 onwards
• NICs, 1975–76 onwards
• Stamp duty land tax / stamp duty on land and property, 1958 onwards
• VAT, 1973–74 onwards

Our MyICAEW app includes a detailed set of quick reference tax tables, providing current and recent rates for:

• Capital gains tax
• Car and van benefits
• Corporation tax
• Income tax
• Inheritance tax
• NICs
• Pensions
• Stamp duty land tax
• VAT

The app is available to download from the Apple App Store and Google Play — just search for 'MyICAEW'.

Several accountancy firms publish tables containing current and/or historical tax rates. Examples include:

• Deloitte TaxScape (2002–03 onwards)
• BDO Tax Data Guide (recent years)
• RSM Tax Facts (recent years)

The ICAEW Library can access a range of specialist tax resources via its premium databases.

These include tables setting out current and historical UK tax rates. Temporal coverage varies widely between taxes, but extends back several decades in some cases.

Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com for more information on what we can offer, and to request documents. The service is free for ICAEW members, ACA students and other permitted users.

Over the years, several publishers have periodically issued printed volumes setting out UK tax rates and related information.

The Library holds copies of a number of such works, though many have now ceased being published. Those held in our collection include:

• Whillans Tax Tables (1992–93 to present)
• Whillans Tax Data (latest edition only)
• Hardman's Tax Rates and Tables (1999–2000 to 2019–20)
• Tax Tables (Tolley / Tottel / Bloomsbury Professional) [1975 to 2019]
• Tiley & Collison's UK Tax Guide (1982–83 to 2018–19, with some gaps)

The ICAEW Library holds a reference copy of the Tax Factbook, a looseleaf work published by Gee and updated periodically between 1987 and 2008.

It contains a wide range of past UK tax rates, going back many decades. These can be found in various places throughout the work, but Chapter 7 is of particular interest — it contains a plethora of historical tax facts and figures, including:

• Income tax rates from 1894–95 to 2008–09 (including surtax/supertax rates)
• Capital gains tax rates from 1980–81 to 2008–09
• Corporation tax rates from 1964 to 2008
• National insurance rates from 1975 to 2000

There are many other books and journals in the Library collection which contain information on current and historical UK tax rates. These include guides to particular taxes — for instance those published by Tolley and Bloomsbury Professional.

To search the full range of material in our collection, please use our library search tools.

Books with specific references to tax rates in their catalogue records can be browsed via the following link:

• Browse a selection of books containing information on tax rates

All of the journals on taxation held in the Library collection — some of which will contain information on tax rates — can be browsed via the following link:

• Browse journals on taxation held by the Library

To find out how you can borrow books from the Library please see our guide to borrowing books. You can obtain copies of articles or extracts of books and reports through our document supply service.