Source Currency: Up-to-date to 20 March 2026. Tolley’s Income Tax 2026-27 includes: Finance Act 2026 and related Government announcements, with rates and allowances updated for 2026/27; Mandatory registration of tax adviser rules, conduct of tax advisers and sanctionable conduct; Making tax digital for income tax, as the threshold falls to qualifying income over £30,000 from 6 April 2027; Penalty reforms, including promotion of tax avoidance, with wider HMRC access to client files; additional self assessment information requirements for close company director dividends and shareholdings; taxation of legacies and charity investments and donor benefits; new risks in the labour supply chain with changes to umbrella company rules on liability for payroll taxes; Coverage of relevant statutory instruments, court and tribunal decisions and HMRC announcements and guidance.

Tolley’s Income Tax, now in its 110th edition, is the definitive work on the subject, providing comprehensive, straightforward and concise coverage of the relevant statute law, regulations, case law, and HMRC practice for the current year and the last four years. Its alphabetical, topic organised presentation with extensive cross-referencing, will lead you quickly and directly to the information you require. Numerous worked examples provide clarification of more complex points.