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class="vector-toc-numb">3.2</span> <span>Gladstone and Disraeli</span> </div> </a> <ul id="toc-Gladstone_and_Disraeli-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-20th_century" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#20th_century"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>20th century</span> </div> </a> <button aria-controls="toc-20th_century-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle 20th century subsection</span> </button> <ul id="toc-20th_century-sublist" class="vector-toc-list"> <li id="toc-First_World_War" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#First_World_War"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>First World War</span> </div> </a> <ul id="toc-First_World_War-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Purchase_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Purchase_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Purchase tax</span> </div> </a> <ul id="toc-Purchase_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_tax_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Income tax</span> </div> </a> <ul id="toc-Income_tax_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-21st_century" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#21st_century"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>21st century</span> </div> </a> <button aria-controls="toc-21st_century-sublist" 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vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Start_of_tax_year"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Start of tax year</span> </div> </a> <button aria-controls="toc-Start_of_tax_year-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Start of tax year subsection</span> </button> <ul id="toc-Start_of_tax_year-sublist" class="vector-toc-list"> <li id="toc-Summary" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Summary"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>Summary</span> </div> </a> <ul id="toc-Summary-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Legal_rule" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Legal_rule"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Legal rule</span> </div> </a> <ul id="toc-Legal_rule-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Accounting_convention" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Accounting_convention"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>Accounting convention</span> </div> </a> <ul id="toc-Accounting_convention-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Eleven_days_added_to_prevent_loss_of_tax?" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Eleven_days_added_to_prevent_loss_of_tax?"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.4</span> <span>Eleven days added to prevent loss of tax?</span> </div> </a> <ul id="toc-Eleven_days_added_to_prevent_loss_of_tax?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax_year" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_tax_year"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.5</span> <span>Income tax year</span> </div> </a> <ul id="toc-Income_tax_year-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Incorrect_explanation_for_6_April_tax_year" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Incorrect_explanation_for_6_April_tax_year"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.6</span> <span>Incorrect explanation for 6 April tax year</span> </div> </a> <ul id="toc-Incorrect_explanation_for_6_April_tax_year-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sources" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Sources"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Sources</span> </div> </a> <ul id="toc-Sources-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" 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Обединеното кралство" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ka mw-list-item"><a href="https://ka.wikipedia.org/wiki/%E1%83%92%E1%83%90%E1%83%93%E1%83%90%E1%83%A1%E1%83%90%E1%83%AE%E1%83%90%E1%83%93%E1%83%94%E1%83%91%E1%83%98_%E1%83%92%E1%83%90%E1%83%94%E1%83%A0%E1%83%97%E1%83%98%E1%83%90%E1%83%9C%E1%83%94%E1%83%91%E1%83%A3%E1%83%9A_%E1%83%A1%E1%83%90%E1%83%9B%E1%83%94%E1%83%A4%E1%83%9D%E1%83%A8%E1%83%98" title="გადასახადები გაერთიანებულ სამეფოში – Georgian" lang="ka" hreflang="ka" data-title="გადასახადები გაერთიანებულ სამეფოში" data-language-autonym="ქართული" data-language-local-name="Georgian" class="interlanguage-link-target"><span>ქართული</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatki_w_Wielkiej_Brytanii" title="Podatki w Wielkiej Brytanii – Polish" lang="pl" hreflang="pl" data-title="Podatki w Wielkiej Brytanii" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%BE%D0%B1%D0%BB%D0%BE%D0%B6%D0%B5%D0%BD%D0%B8%D0%B5_%D0%B2_%D0%92%D0%B5%D0%BB%D0%B8%D0%BA%D0%BE%D0%B1%D1%80%D0%B8%D1%82%D0%B0%D0%BD%D0%B8%D0%B8" title="Налогообложение в Великобритании – Russian" lang="ru" hreflang="ru" data-title="Налогообложение в Великобритании" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q16247362#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> 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free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"><span class="mw-redirectedfrom">(Redirected from <a href="/w/index.php?title=Duties_on_Income_(No._3)_Act_1799&redirect=no" class="mw-redirect" title="Duties on Income (No. 3) Act 1799">Duties on Income (No. 3) Act 1799</a>)</span></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><p class="mw-empty-elt"> </p> <figure typeof="mw:File/Thumb"><a href="/wiki/File:The_Friend_of_the_People_Met_DP889962.jpg" class="mw-file-description"><img alt="A satirical cartoon by James Gilroy. John Bull, speaking from a first floor window, says "TAXES? TAXES? TAXES? why how an I to get money to pay them all? I shall very soon have neither a House nor Hole to put my head in!" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/The_Friend_of_the_People_Met_DP889962.jpg/300px-The_Friend_of_the_People_Met_DP889962.jpg" decoding="async" width="300" height="384" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c9/The_Friend_of_the_People_Met_DP889962.jpg/450px-The_Friend_of_the_People_Met_DP889962.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c9/The_Friend_of_the_People_Met_DP889962.jpg/600px-The_Friend_of_the_People_Met_DP889962.jpg 2x" data-file-width="2884" data-file-height="3692" /></a><figcaption><i>The Friend of the People; & his Petty New Tax Gatherer paying <a href="/wiki/John_Bull" title="John Bull">John Bull</a> a visit</i> (1806), <a href="/wiki/James_Gillray" title="James Gillray">James Gillray</a> </figcaption></figure> <p>The <b>history of taxation in the United Kingdom</b> includes the history of all collections by governments under law, in money or in kind, including collections by monarchs and lesser feudal lords, levied on persons or property subject to the government, with the primary purpose of raising revenue. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Background">Background</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=1" title="Edit section: Background"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Taxation_in_medieval_England" title="Taxation in medieval England">Taxation in medieval England</a></div> <p>Prior to the formation of the <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Kingdom of Great Britain</a> in 1707 and the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> in 1801, taxation had been levied in the countries that joined to become the UK. For example, in England, King <a href="/wiki/John,_King_of_England" title="John, King of England">John</a> introduced an export tax on wool in 1203 and King <a href="/wiki/Edward_I" class="mw-redirect" title="Edward I">Edward I</a> introduced taxes on wine in 1275. Also in England, a <a href="/wiki/Act_for_the_Relief_of_the_Poor_1601" class="mw-redirect" title="Act for the Relief of the Poor 1601">Poor Law</a> tax was established in 1572 to help the deserving poor, and then changed from a local tax to a national tax in 1601.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> In June 1628, England's Parliament passed the <a href="/wiki/Petition_of_Right" title="Petition of Right">Petition of Right</a> which among other measures, prohibited the use of taxes without its agreement. This prevented the Crown from creating arbitrary taxes and imposing them upon subjects without consultation. </p><p>One of the key taxes introduced by <a href="/wiki/Charles_II_of_England" title="Charles II of England">Charles II</a> was to help pay for the rebuilding of the City of London after the <a href="/wiki/Great_Fire_of_London" title="Great Fire of London">Great Fire</a> in 1666. <a href="/wiki/Coal-tax_post" title="Coal-tax post">Coal tax</a> acts were passed in 1667 and in 1670. The tax was eventually repealed in 1889.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>In 1692, the Parliament of England introduced <a href="/wiki/Land_Tax_(England)" title="Land Tax (England)">its national land tax</a>. This tax was levied on rental values and applied both to rural and to urban land. No provision was made for re-assessing the 1692 valuations and consequently they remained in force well into the 18th century.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="From_1707">From 1707</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=2" title="Edit section: From 1707"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Window_tax">Window tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=3" title="Edit section: Window tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Window_tax" title="Window tax">Window tax</a></div> <p>When the <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Kingdom of Great Britain</a> came into being on 1 May 1707, the window tax, which had been introduced across <a href="/wiki/England_and_Wales" title="England and Wales">England and Wales</a> under the Act of Making Good the Deficiency of the Clipped Money in 1696,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> continued. It had been designed to impose tax relative to the prosperity of the taxpayer, but without the controversy that then surrounded the idea of <a href="/wiki/Income_tax" title="Income tax">income tax</a>. At that time, many people opposed income tax on principle because they believed that the disclosure of personal income represented an unacceptable governmental intrusion into private matters, and a potential threat to personal liberty.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> In fact the first permanent British income tax was not introduced until 1842, and the issue remained intensely controversial well into the 20th century.<sup id="cite_ref-HMRCHistory_6-0" class="reference"><a href="#cite_note-HMRCHistory-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>When the window tax was introduced, it consisted of two parts: a flat-rate house tax of 2 shillings per house (equivalent to £17.53 in 2023) and a variable tax for the number of windows above ten windows. Properties with between ten and twenty windows paid a total of four shillings (equivalent to £35.05 in 2023),<sup id="cite_ref-inflation-UK_7-0" class="reference"><a href="#cite_note-inflation-UK-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> and those with above twenty windows paid eight shillings (equivalent to £70.11 in 2023).<sup id="cite_ref-inflation-UK_7-1" class="reference"><a href="#cite_note-inflation-UK-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Income_tax">Income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=4" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:John_Bull_at_his_studies._Attended_by_his_guardian_angell._(BM_1868,0808.6864).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e5/John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg/170px-John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg" decoding="async" width="170" height="252" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e5/John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg/255px-John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e5/John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg/340px-John_Bull_at_his_studies._Attended_by_his_guardian_angell._%28BM_1868%2C0808.6864%29.jpg 2x" data-file-width="1684" data-file-height="2500" /></a><figcaption><i>John Bull at his studies</i> (James Gilray, 1799) (<a href="/wiki/John_Bull" title="John Bull">John Bull</a> studies the new income tax rules)</figcaption></figure> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%"><style data-mw-deduplicate="TemplateStyles:r1238216509">.mw-parser-output .vanchor>:target~.vanchor-text{background-color:#b1d2ff}@media screen{html.skin-theme-clientpref-night .mw-parser-output .vanchor>:target~.vanchor-text{background-color:#0f4dc9}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .vanchor>:target~.vanchor-text{background-color:#0f4dc9}}</style><span class="vanchor"><span id="Duties_on_Income_Act_1799"></span><span class="vanchor-text">Duties on Income Act 1799</span></span></span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/140px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/210px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/280px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An act to repeal the duties imposed by an act, made in the last session of parliament, for granting an aid and contribution for the prosecution of the war; and to make more effectual provision for the like purpose, by granting certain duties upon income, in lieu of the said duties.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/39_Geo._3" class="mw-redirect" title="39 Geo. 3">39 Geo. 3</a>. c. 13</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">9 January 1799</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">6 August 1861</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1861" title="Statute Law Revision Act 1861">Statute Law Revision Act 1861</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=zr8uAAAAIAAJ&pg=PA55">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238216509"><span class="vanchor"><span id="Duties_on_Income_(No._2)_Act_1799"></span><span class="vanchor-text">Duties on Income (No. 2) Act 1799</span></span></span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/140px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/210px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/280px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An act for extending the time for returning statements under an act, passed in the present session of parliament, intituled, "An act to repeal the duties imposed by an act, made in the last session of parliament, for granting an aid and contribution for the prosecution of the war; and to make more effectual provision for the like purpose, by granting certain duties upon income, in lieu of the said duties;" and to amend the said act.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/39_Geo._3" class="mw-redirect" title="39 Geo. 3">39 Geo. 3</a>. c. 22</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">21 March 1799</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">6 August 1861</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1861" title="Statute Law Revision Act 1861">Statute Law Revision Act 1861</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=zr8uAAAAIAAJ&pg=PA155">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238216509"><span class="vanchor"><span id="Duties_on_Income_Act_1800"></span><span class="vanchor-text">Duties on Income Act 1800</span></span></span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/140px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/210px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/280px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for the better ascertaining and collecting the Duties granted by several Acts passed in the last Session of Parliament, relating to the Duties on Income; and to explain and amend the said Acts.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/39_%26_40_Geo._3" class="mw-redirect" title="39 & 40 Geo. 3">39 & 40 Geo. 3</a>. c. 49</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">20 June 1800</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">6 August 1861</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1861" title="Statute Law Revision Act 1861">Statute Law Revision Act 1861</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=48AuAAAAIAAJ&pg=RA1-PA589">Text of statute as originally enacted</a></th></tr></tbody></table> <p>Income tax was first implemented in <a href="/wiki/Kingdom_of_Great_Britain" title="Kingdom of Great Britain">Great Britain</a> by <a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt the Younger</a> in his budget of December 1798 to pay for weapons and equipment in preparation for the <a href="/wiki/Napoleonic_Wars" title="Napoleonic Wars">Napoleonic Wars</a>. Pitt's new <a href="/wiki/Progressive_tax" title="Progressive tax">graduated (progressive) income tax</a> began at a levy of 2 <a href="/wiki/Old_pence" class="mw-redirect" title="Old pence">old pence</a> in the <a href="/wiki/Pound_Sterling" class="mw-redirect" title="Pound Sterling">pound</a> (<style data-mw-deduplicate="TemplateStyles:r1154941027">.mw-parser-output .frac{white-space:nowrap}.mw-parser-output .frac .num,.mw-parser-output .frac .den{font-size:80%;line-height:0;vertical-align:super}.mw-parser-output .frac .den{vertical-align:sub}.mw-parser-output .sr-only{border:0;clip:rect(0,0,0,0);clip-path:polygon(0px 0px,0px 0px,0px 0px);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}</style><span class="frac"><span class="num">1</span>⁄<span class="den">120th</span></span>) on incomes over £60 (equivalent to £7,978 in 2023),<sup id="cite_ref-inflation-UK_7-2" class="reference"><a href="#cite_note-inflation-UK-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> and increased up to a maximum of 2 <a href="/wiki/Shilling" title="Shilling">shillings</a> (10%) on incomes of over £200. Pitt hoped that the new income tax would raise £10 million, but actual receipts for 1799 totalled just over £6 million.<sup id="cite_ref-HMRCHistory_6-1" class="reference"><a href="#cite_note-HMRCHistory-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="19th_century">19th century</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=5" title="Edit section: 19th century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Pitt's income tax was levied from 1799 to 1802, when it was abolished by <a href="/wiki/Henry_Addington" title="Henry Addington">Henry Addington</a> during the <a href="/wiki/Peace_of_Amiens" class="mw-redirect" title="Peace of Amiens">Peace of Amiens</a>. Addington had taken over as <a href="/wiki/Prime_minister" title="Prime minister">prime minister</a> in 1801, after Pitt's resignation over <a href="/wiki/Catholic_Emancipation" class="mw-redirect" title="Catholic Emancipation">Catholic Emancipation</a>. The income tax was reintroduced by Addington in 1803 when hostilities recommenced, but it was again abolished in 1816, one year after the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. </p><p>Addington's Act for a "contribution of the profits arising from property, professions, trades and offices" (the words "income tax" were deliberately avoided) introduced two significant changes. First, it allowed taxation at the source; for example, the Bank of England would deduct an amount, to be paid as tax, from interest paid to holders of <a href="/wiki/Gilt-edged_securities" title="Gilt-edged securities">gilt-edged securities</a>. Secondly, it introduced schedules: </p> <ul><li>Schedule A (tax on income from UK land)</li> <li>Schedule B (tax on commercial occupation of land)</li> <li>Schedule C (tax on income from public securities)</li> <li>Schedule D (tax on trading income, income from professions and vocations, interest, overseas income and casual income)</li> <li>Schedule E (tax on employment income)</li></ul> <p>Income not falling within those schedules was not taxed. (Later a sixth schedule, schedule F – tax on UK dividend income – was added.) </p><p>Although the maximum tax rate under Addington's Act was 5% – only one-half of the 10% allowed under Pitt's – the other changes resulted in a 50% increase in revenue, largely because they doubled the number of persons liable for the tax and somewhat expanded the scope.<sup id="cite_ref-HMRCHistory_6-2" class="reference"><a href="#cite_note-HMRCHistory-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Pitt in opposition had argued against Addington's innovations; he adopted them largely unchanged, however, when he returned to office in 1804. The one major change he made was to raise the maximum rate back to 10%, the rate in his original bill, in 1806. Income tax changed little for the duration of the <a href="/wiki/Napoleonic_Wars" title="Napoleonic Wars">Napoleonic Wars</a>, despite changes in government.<sup id="cite_ref-HMRCHistory_6-3" class="reference"><a href="#cite_note-HMRCHistory-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Nicholas_Vansittart" class="mw-redirect" title="Nicholas Vansittart">Nicholas Vansittart</a> was <a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a> in 1815, at the time of the <a href="/wiki/Battle_of_Waterloo" title="Battle of Waterloo">Battle of Waterloo</a>. He was inclined to maintain the income tax, but public sentiment was heavily against it and – predictably – the opposition championed its abolition. It was thus repealed in 1816 "with a thundering peal of applause". In fact, the tax was so unpopular that Parliament ordered the destruction of all documents connected with it. This was more show than substance, for the <a href="/wiki/King%27s_Remembrancer" title="King's Remembrancer">King's Remembrancer</a> had made duplicates and retained them.<sup id="cite_ref-HMRCHistory_6-4" class="reference"><a href="#cite_note-HMRCHistory-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Under_Peel">Under Peel</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=6" title="Edit section: Under Peel"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The general election of 1841 was won by the Conservatives with <a href="/wiki/Sir_Robert_Peel" class="mw-redirect" title="Sir Robert Peel">Sir Robert Peel</a> as Prime Minister. Although he had opposed the unpopular income tax during the campaign, an empty Exchequer and a growing deficit gave rise to the surprise return of the tax in his 1842 Budget. Peel sought only to tax those with incomes above £150 per annum, and he reduced customs duties on 750 articles out of a total number taxed of 1,200. The less wealthy benefited, and trade revived as a consequence.<sup id="cite_ref-HMRCHistory2_9-0" class="reference"><a href="#cite_note-HMRCHistory2-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> Peel's income tax was 7d in the pound (about 3%). It was imposed for three years, with the possibility of a two-year extension. A funding crisis in the railways and increasing national expenditure ensured that it was maintained. For Peel, the debate was academic. In 1846 he repealed the <a href="/wiki/Corn_Laws" title="Corn Laws">Corn Laws</a> – which supported landowners by imposing tariffs on imported corn (wheat and barley) that was cheaper than that produced at home – and lost the support of much of his party. The Whigs resumed power in the same year, joined by some notable 'Peelites'.<sup id="cite_ref-HMRCHistory2_9-1" class="reference"><a href="#cite_note-HMRCHistory2-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Gladstone_and_Disraeli">Gladstone and Disraeli</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=7" title="Edit section: Gladstone and Disraeli"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The second half of the 19th century was dominated by two politicians – <a href="/wiki/Benjamin_Disraeli" title="Benjamin Disraeli">Benjamin Disraeli</a> and <a href="/wiki/William_Ewart_Gladstone" title="William Ewart Gladstone">William Ewart Gladstone</a>. </p><p>A Conservative, Disraeli opposed Peel's repeal of the Corn Laws (which had inflated the price of imported grain to support home farmers). He was three times Chancellor of the Exchequer and twice Prime Minister. </p><p>Formerly a Conservative, Gladstone supported the repeal of the Corn Laws and moved to the opposition (Whigs, and from 1868 Liberals). He was four times Chancellor and four times Prime Minister – his final term starting when he was aged 82. </p><p>Disraeli and Gladstone agreed about little, although both promised to repeal income tax at the 1874 general election. Disraeli won, and the tax remained. </p><p>Gladstone spoke for nearly five hours introducing his 1853 Budget. He outlined plans for phasing out income tax over seven years (which the Crimean War was to upset), of extending the tax to Ireland, and introduced tax deductions for expenses "wholly, exclusively and necessarily" incurred in the performance of an office – including keeping and maintaining a horse for work purposes. The 1853 Budget speech included a review of the history of the tax and its place in society; it is regarded as one of the most memorable speeches ever made. </p><p>With the Whigs defeated in 1858, Disraeli returned as Chancellor and in his Budget speech described income tax as "unjust, unequal and inquisitorial" and "to continue for a limited time on the distinct understanding that it should ultimately be repealed". But the Conservatives return to power was short-lived. From 1859 to 1866, the Whigs were back with Viscount Palmerston as Prime Minister and Gladstone as Chancellor. </p><p>Gladstone had set 1860 as the year for the repeal of income tax, and his Budget that year was eagerly awaited. Ill-health caused it to be delayed and for his speech to be shortened to four hours. But he had to tell the House of Commons that he had no choice but to renew the tax. The hard fact was that it raised £10 million a year, and government expenditure had increased by £14 million since 1853 to £70 million (these figures should be multiplied by 50 for a modern equivalent). </p><p>Gladstone was still determined that income tax should be ended. When a select committee was set up against his wishes to consider reforms which might preserve it, he packed the committee with supporters to ensure that no improvements could be made. In 1866, the Whigs' modest attempts at parliamentary reform failed to win support in Parliament and the Conservatives returned to power, although with no overall majority. Disraeli succeeded where Gladstone had failed, seeing the Reform Bill of 1867 become law. This gave the vote to all householders and to those paying more than £10 in rent in towns – and so enfranchising many of the working class for the first time. Similar provisions for those living in the country came with Gladstone in 1884. </p><p>While Disraeli had gambled that an increased electorate would ensure a Conservative majority, and in 1868 he was prime minister, the election of that year saw the Liberals – as the Whigs had become – victorious under Gladstone. Income tax was maintained throughout his first government, and there were some significant changes made including the right to appeal to the High Court if a taxpayer or the Inland Revenue thought the decision of the appeal commissioners was wrong in law. But there was still a determination to end it. <i>The Times</i>, in its 1874 election coverage, said 'It is now evident that whoever is Chancellor when the Budget is produced, the income tax will be abolished'. </p><p>Disraeli won the election, Northcote was his Chancellor, and the tax remained. At the time it was contributing about £6 million of the government's £77 million revenue, while Customs and Excise contributed £47 million. It could have been ended, but at the rate at which it was applied (less than 1%) and with most of the population exempt, it was not a priority. With worsening trade conditions, including the decline of agriculture as a result of poor harvests and North American imports, the opportunity never arose again.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="20th_century">20th century</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=8" title="Edit section: 20th century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="First_World_War">First World War</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=9" title="Edit section: First World War"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The <a href="/wiki/First_World_War" class="mw-redirect" title="First World War">First World War</a> (1914–1918) was financed by borrowing large sums at home and abroad, by new taxes, and by inflation. It was implicitly financed by postponing maintenance and repair, and cancelling unneeded projects. The government avoided indirect taxes because such methods tend to raise the cost of living, and can create discontent among the working class. There was a strong emphasis on being "fair" and being "scientific". The public generally supported the heavy new taxes, with minimal complaints. The Treasury rejected proposals for a stiff capital levy, which the <a href="/wiki/Labour_Party_(UK)" title="Labour Party (UK)">Labour Party</a> wanted to use to weaken the capitalists. Instead, there was an excess profits tax, of 50 percent of profits above the normal prewar level; the rate was raised to 80 percent in 1917. Excise taxes were added on luxury imports such as automobiles, clocks and watches. There was no sales tax or <a href="/wiki/Value-added_tax" title="Value-added tax">value-added tax</a>. The main increase in revenue came from the income tax, which in 1915 went up to 3s. 6d in the pound (17.5%), and individual exemptions were lowered. The income tax rate grew to 5s (25%) in 1916, and 6s (30%) in 1918. </p><p>Altogether taxes provided at most 30 percent of national expenditures, with the rest from borrowing. The national debt consequently soared from £625 million to £7.8 billion. Government bonds typically paid five percent. Inflation escalated so that the pound in 1919 purchased only a third of the basket it had purchased in 1914. Wages were laggard, and the poor and retired were especially hard hit.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Purchase_tax">Purchase tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=10" title="Edit section: Purchase tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Between October 1940 and 1973 the UK had a consumption tax called <a href="/wiki/Purchase_Tax" title="Purchase Tax">Purchase Tax</a>, which was levied at different rates depending on goods' luxuriousness. Purchase Tax was applied to the wholesale price, initially at a rate of 33⅓ %. This was doubled in April 1942 to 66⅔ %, and further increased in April 1943 to a rate of 100%, before reverting in April 1946 to 33⅓ % again. Unlike VAT, Purchase Tax was applied at the point of manufacture and distribution, not at the point of sale. The rate of Purchase Tax at the start of 1973, when it gave way to VAT, was 25%. On 1 January 1973 the UK joined the European Economic Community, and as a consequence Purchase Tax was replaced by Value Added Tax on 1 April 1973. The Conservative Chancellor <a href="/wiki/Anthony_Barber" title="Anthony Barber">Anthony Barber</a> set a single VAT rate (10%) on most goods and services. </p> <div class="mw-heading mw-heading3"><h3 id="Income_tax_2">Income tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=11" title="Edit section: Income tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/History_of_taxation_in_the_United_Kingdom" title="Special:EditPage/History of taxation in the United Kingdom">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a> in this section. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22History+of+taxation+in+the+United+Kingdom%22">"History of taxation in the United Kingdom"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22History+of+taxation+in+the+United+Kingdom%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22History+of+taxation+in+the+United+Kingdom%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22History+of+taxation+in+the+United+Kingdom%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22History+of+taxation+in+the+United+Kingdom%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22History+of+taxation+in+the+United+Kingdom%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">October 2022</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:U.K.-Tax-Revenues-As-GDP-Percentage-(75-05).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/350px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg" decoding="async" width="350" height="183" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/525px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/d/d4/U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg/700px-U.K.-Tax-Revenues-As-GDP-Percentage-%2875-05%29.jpg 2x" data-file-width="1412" data-file-height="737" /></a><figcaption>Tax revenues as a percentage of GDP for the U.K. in comparison to the <a href="/wiki/OECD" title="OECD">OECD</a> and the <a href="/wiki/EU_15" class="mw-redirect" title="EU 15">EU 15</a></figcaption></figure> <p>UK income tax has changed over the years. Originally it taxed a person's income, regardless of whether they had a legal obligation to pass it on to another person and would not have had any benefit from it. Modern income tax is only due when a person receives income to which he or she is beneficially entitled. Since 1965, income tax only applies to natural persons; since then, companies are subject instead to <a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">corporation tax</a>. These changes were consolidated by the <a href="/wiki/Income_and_Corporation_Taxes_Act_1970" title="Income and Corporation Taxes Act 1970">Income and Corporation Taxes Act 1970</a>. Also, the schedules under which tax is levied have changed. Schedule B was abolished in 1988, Schedule C in 1996 and Schedule E in 2003. For income tax purposes, the remaining schedules were superseded by the <a href="/wiki/Income_Tax_(Trading_and_Other_Income)_Act_2005" title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005</a>, which also repealed Schedule F completely. The <a href="/wiki/Schedular_system" class="mw-redirect" title="Schedular system">Schedular system</a> and Schedules A and D still remain in force for corporation tax. The highest rate of income tax peaked in the Second World War at 99.25%. It was then slightly reduced and was around 90% through the 1950s and 1960s.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (October 2022)">citation needed</span></a></i>]</sup> </p><p>In 1971 the top rate of income tax on earned income was cut to 75%. A surcharge of 15% kept the top rate on investment income at 90%. In 1974 the cut was partly reversed and the top rate on earned income was raised to 83%. With the investment income surcharge, this raised the top rate on investment income to 98% – the highest permanent rate since the war.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2023)">citation needed</span></a></i>]</sup> This applied to incomes over £20,000 (equivalent to £263,269 in 2023).<sup id="cite_ref-inflation-UK_7-3" class="reference"><a href="#cite_note-inflation-UK-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>The government of <a href="/wiki/Margaret_Thatcher" title="Margaret Thatcher">Margaret Thatcher</a>, who favoured taxation on consumption, reduced personal income tax rates during the 1980s in favour of indirect taxation.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> In the first budget after her election victory in 1979, the top rate was reduced from 83% to 60% and the basic rate from 33% to 30%.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> The basic rate was also cut for three successive budgets – to 29% in the 1986 budget, 27% in 1987 and to 25% in 1988; The top rate of income tax was cut to 40%.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> The investment income surcharge was abolished in 1985. </p><p>Under the government of <a href="/wiki/John_Major" title="John Major">John Major</a> the basic rate was reduced in stages to 23% by 1997. </p> <div class="mw-heading mw-heading2"><h2 id="21st_century">21st century</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=12" title="Edit section: 21st century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Under Labour chancellor <a href="/wiki/Gordon_Brown" title="Gordon Brown">Gordon Brown</a>, the basic rate of income tax was further reduced in stages to 20% by 2007. As the basic rate stood at 35% in 1976, it has been reduced by 43% since then. However, this reduction has been largely offset by increases in other <a href="/wiki/Regressive_tax" title="Regressive tax">regressive taxes</a> such as National Insurance contributions and Value Added Tax (VAT). </p><p>In 2010, a new top rate of 50% was introduced on income over £150,000 p.a. In the 2012 budget, this rate was cut to 45% with effect from 6 April 2013. </p><p>In 2022, as part of the <a href="/wiki/September_2022_United_Kingdom_mini-budget" title="September 2022 United Kingdom mini-budget">September 2022 United Kingdom mini-budget</a>, then-Chancellor Kwasi Kwarteng announced his intention (subject to Parliamentary approval) to abolish the top 45% rate and to cut the basic rate from 20% to 19% from April 2023. (The "higher rate" was to remain unchanged.) Previously announced rises in National Insurance and corporation tax were also reversed. When it became clear that such approval would not be forthcoming, he announced cancellation of the top-rate reduction plan.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Business_rates">Business rates</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=13" title="Edit section: Business rates"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Business rates were introduced in England and Wales in 1990, and are a modernised version of a system of rating that dates back to the <a href="/wiki/Poor_Relief_Act_1601" title="Poor Relief Act 1601">Poor Relief Act 1601</a>. As such, business rates retain many previous features from, and follow some case law of, older forms of rating. The <a href="/wiki/Finance_Act_2004" title="Finance Act 2004">Finance Act 2004</a> introduced an income tax regime known as "<a href="/wiki/Pre-owned_asset_tax" title="Pre-owned asset tax">pre-owned asset tax</a>" which aims to reduce the use of common methods of <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance tax</a> avoidance.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Devolution_of_Tax_powers">Devolution of Tax powers</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=14" title="Edit section: Devolution of Tax powers"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Scottish_income_tax" class="mw-redirect" title="Scottish income tax">Scottish income tax</a></div> <p>The <a href="/wiki/Scotland_Act_2016" title="Scotland Act 2016">Scotland Act 2016</a> gave the Scottish Parliament full control over income tax rates and bands, except the personal allowance.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> In 2017/18, the only notable difference between Scotland and the rest of the UK was that the higher rate limit was frozen in Scotland. However, the draft budget for 2018/19 proposed new rates and bands that would mark a real change from the rest of the UK.<sup id="cite_ref-draft_budget_20-0" class="reference"><a href="#cite_note-draft_budget-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Manual_of_Style/Dates_and_numbers#Chronological_items" title="Wikipedia:Manual of Style/Dates and numbers"><span title="The date of the event predicted near this tag has passed. (October 2022)">needs update</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Start_of_tax_year">Start of tax year</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=15" title="Edit section: Start of tax year"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Summary">Summary</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=16" title="Edit section: Summary"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>British tax Acts in the middle of the eighteenth century said the tax year ran "from" 25 March. The use of "from" is crucial because the word has a special legal meaning which caused the tax year to begin one day later, namely, on <i>26</i> March.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>a<span class="cite-bracket">]</span></a></sup> The taxes charged annually in the mid eighteenth century were <a href="/wiki/Land_Tax_(England)" title="Land Tax (England)">Land Tax</a> and <a href="/wiki/Window_Tax" class="mw-redirect" title="Window Tax">Window Tax</a>. </p><p>The <a href="/wiki/Calendar_(New_Style)_Act_1750" title="Calendar (New Style) Act 1750">Calendar (New Style) Act 1750</a> elided eleven days from September 1752 but, despite this elision, the Window Tax tax year continued to run "from" 25 March 1753 (<a href="/wiki/Old_Style_and_New_Style_dates" title="Old Style and New Style dates">NS</a>) until April 1758 when Parliament moved it to a year "from" 5 April.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>b<span class="cite-bracket">]</span></a></sup> The Land Tax year never changed. </p><p>In September 2021, the <a href="/wiki/Office_of_Tax_Simplification" title="Office of Tax Simplification">Office of Tax Simplification</a> published a report considering the benefits, costs and implications of moving the end of the tax year from 5 April to either 31 December or 31 March. It concluded that although there was popular support for moving the date, there were different opinions on which date was best and that any change would take some time to implement.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Legal_rule">Legal rule</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=17" title="Edit section: Legal rule"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Counting#Inclusive_counting" title="Counting">Counting § Inclusive counting</a></div> <p>When a document or statute said a period of time was to run 'from' a date, an old legal rule provided that the period began on the following day. This rule of interpretation dates back at least to Sir <a href="/wiki/Edward_Coke" title="Edward Coke">Edward Coke</a>'s landmark work of 1628 called the <i><a href="/wiki/Institutes_of_the_Lawes_of_England" title="Institutes of the Lawes of England">Institutes of the Lawes of England</a></i>.<sup id="cite_ref-Coke_25-0" class="reference"><a href="#cite_note-Coke-25"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> Coke's book was written as a commentary on the 1481 treatise on property law by Sir Thomas Littleton. Hence the specialist use of "from" may originate much earlier than 1628. The key passage in the <i>Institutes</i> is short: </p> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>But let us return to Littleton … Touching on the time of the beginning of a lease for yeares, it is to be observed, that if a lease be made by indenture, bearing date <i>26 Maii</i> &c to have and to hold for twenty one yeares, <i>from the date</i>, or <i>from the day of the date</i>, it shall begin on the <i>twenty seventh day of May</i>.<sup id="cite_ref-Coke_46B_26-0" class="reference"><a href="#cite_note-Coke_46B-26"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> <small> [Emphasis added.]</small></p></blockquote> <p>Coke's <i>Institutes</i> were an important source of education for lawyers and editions were published up to the nineteenth century. This is why tax acts in the eighteenth century used "from" 25 March in an exclusive sense to mean a period beginning on the following day. Numerous court cases have arisen because the technical meaning of <i>from a date</i> in acts and documents has been misunderstood.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>c<span class="cite-bracket">]</span></a></sup> The Office of the Parliamentary Counsel, which drafts legislation today, has published online drafting guidance which says the <i>from a date</i> formulation is ambiguous and should not be used.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> </p><p>Perhaps the most important contemporary authority for the start of the Land Tax year is in <i>An Exposition of the Land Tax</i> by Mark A Bourdin of the Inland Revenue which was published in 1854. In a footnote on page 34 he says: "the year of assessment is from 26th March to the 25 March following".<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p><p>Bourdin does not use <i>from</i> in the strict sense required by Coke but it is clear that he believes the Land Tax year begins on 26 March and ends on the following 25 March. </p><p>In 1798 William Pitt made Land Tax permanent with the <a href="/wiki/Land_Tax_Perpetuation_Act_1798" class="mw-redirect" title="Land Tax Perpetuation Act 1798">Land Tax Perpetuation Act 1798</a>.<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> Section 3, for example, refers to "an assessment made in the year <i>ending on the twenty fifth</i> day of March 1799", which confirms the Land Tax year begins on 26 March. The Land Tax year remained essentially unchanged until the tax was abolished in 1963. </p><p>A number of authorities explain why the old tax year began on 26 March so that the addition of eleven days led directly to the modern tax year which begins on 6 April.<sup id="cite_ref-FOOTNOTEPoole1995117,_footnote_77_31-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1995117,_footnote_77-31"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-FOOTNOTEPoole1998chapter_9,_footnote_34_32-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1998chapter_9,_footnote_34-32"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-FOOTNOTESteel20015_33-0" class="reference"><a href="#cite_note-FOOTNOTESteel20015-33"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Accounting_convention">Accounting convention</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=18" title="Edit section: Accounting convention"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Accounting practice from time immemorial also took the same view. A <a href="/wiki/Quarter_day" class="mw-redirect" title="Quarter day">quarter day</a>, such as <a href="/wiki/Lady_Day" title="Lady Day">Lady Day</a> which falls on 25 March, marked the <i>end</i> of an accounting period and not the beginning. This view is taken by leading authorities including <i>The Exchequer Year</i>,<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-FOOTNOTECheney1945Table_III_in_Chapter_2_which_lists_the_Exchequer_Years_from_Henry_I_to_William_IV._Every_year_ends_on_the_quarter_day,_29_September._35-0" class="reference"><a href="#cite_note-FOOTNOTECheney1945Table_III_in_Chapter_2_which_lists_the_Exchequer_Years_from_Henry_I_to_William_IV._Every_year_ends_on_the_quarter_day,_29_September.-35"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> <i>The Pipe Roll Society</i><sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> and Dr Robert Poole in two works.<sup id="cite_ref-FOOTNOTEPoole1995_37-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1995-37"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-FOOTNOTEPoole1998_38-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1998-38"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup> </p><p>In the 1995 work <i>Calendar Reform</i> Dr Poole cites Treasury Board Papers at the National Archives under reference T30 12 and explains that, after the omission of eleven days in September 1752, Treasury quarterly accounts carried on being drawn up to the same four <i>days</i> but the <i>dates</i> had moved on by eleven days. He says: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>... so the national accounts continued to be made up to end on the Old Style quarter-days of 5 January, 5 April, 5 July and 10 October.<sup id="cite_ref-FOOTNOTEPoole1995117_39-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1995117-39"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>These were the old <a href="/wiki/Quarter_days" title="Quarter days">quarter days</a> of 25 December, 25 March, 24 June and 29 September <i>plus</i> eleven days. Dr Poole's analysis is confirmed by a minute of the Board of Customs on 19 September 1752, shortly after the omission of the eleven days 3 to 13 September 1752 and not long before the first quarter day affected by the omission—<a href="/wiki/Michaelmas" title="Michaelmas">Michaelmas</a> 29 September 1752. The minute says: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>On the correcting of the Kalendar all Quarterly Accounts and Payments of the Customs of what nature or kind 'soever are to be closed on 10th October—5th January—5th April and 5th July, And the Annual Accounts are to be made out from 5th January to 5th January in every Year.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Eleven_days_added_to_prevent_loss_of_tax?"><span id="Eleven_days_added_to_prevent_loss_of_tax.3F"></span>Eleven days added to prevent loss of tax?</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=19" title="Edit section: Eleven days added to prevent loss of tax?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Some commentators, such as Philip (1921),<sup id="cite_ref-Philip_41-0" class="reference"><a href="#cite_note-Philip-41"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> have suggested the government added eleven days to the end of the tax year which began on 26 March 1752. They say this was done to avoid the loss of tax which they believe would otherwise have been caused by the omission of eleven days in September 1752. The Inland Revenue took this view in 1999 in a (subsequently deleted) note issued on the 200th anniversary of the introduction of income tax in 1799.<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p>In fact the British tax authorities did <i>not</i> add eleven days to the end of the tax year which <i>began</i> on 26 March 1752. They did not need to add eleven days because the taxes charged by the year captured artificial, deemed income, and not actual income. For Land Tax, the more important of the two, the amounts taxed were fixed sums linked to the market rental value of property in 1692 when the tax was introduced.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>d<span class="cite-bracket">]</span></a></sup> For <a href="/wiki/Window_Tax" class="mw-redirect" title="Window Tax">Window Tax</a> it was so much per window. The same tax was due regardless of the year length. Window Tax was a permanent tax and its year did not change until 1758 when the tax was recast and the tax year moved by eleven days to run "from" 5 April.<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> That meant a year which began on 6 April because of Sir Edward Coke's 1628 interpretation rule.<sup id="cite_ref-Coke_25-1" class="reference"><a href="#cite_note-Coke-25"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p><p>The Land Tax year never changed after 1752 and continued to run "from" 25 March (Lady Day). The entire Land Tax code, running to 80 pages, was re-enacted every year until 1798 when it was made permanent. Hence there was ample opportunity to revise the date on which the Land Tax year began but no change was made. </p><p>Online editions of British statutes generally omit the annual Land Tax Acts because of their transitory nature. The National Archives at Kew holds printed statute series which include copies of all the Land Tax Acts. However, a few Land Tax Acts are available online including the last annual Land Tax Act for the year from 25 March 1798.<sup id="cite_ref-LastAct_45-0" class="reference"><a href="#cite_note-LastAct-45"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> The 1798 Act uses the standard "from" formula and says in section 2: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>that the sum of one million nine hundred eighty-nine thousand six hundred seventy-three pound seven shillings and ten-pence farthing ... shall be raised, levied and paid unto his Majesty within the space of one year <i>from the twenty-fifth day of March</i> 1798.<sup id="cite_ref-LastAct_45-1" class="reference"><a href="#cite_note-LastAct-45"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> [Emphasis added.]</p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Income_tax_year">Income tax year</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=20" title="Edit section: Income tax year"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/William_Pitt_the_Younger" title="William Pitt the Younger">William Pitt</a> introduced the first <a href="/wiki/Income_tax" title="Income tax">income tax</a> in 1799, and followed the <a href="/wiki/Window_Tax" class="mw-redirect" title="Window Tax">Window Tax</a> precedent by adopting a year which ran "from" 5 April.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup> That meant, once again, a year which began on 6 April, and this has remained the start of the year ever since. For example, Addington's Income Tax Act 1803 continued to apply "from" 5 April—in this case from 5 April 1803.<sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup> Again, this meant a year beginning on 6 April 1803. </p><p>Income tax was repealed temporarily in 1802 during a brief period of peace in the long war with France. The act which repealed the tax included a provision which permitted the collection of tax due for earlier years. This saving provision confirmed that Pitt's income tax year ended on 5 April: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>Provided always, and be it enacted, That the said respective Rates and Duties …shall continue in force for the Purpose of duly charging to the said Rates and Duties all Persons … who shall not have been respectively charged to the said Duties for the <i>Year ending on the fifth Day of April 1802</i>, or for any prior year...<sup id="cite_ref-48" class="reference"><a href="#cite_note-48"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup> <small>[Emphasis added.]</small></p></blockquote> <p>It was not until 1860 that income tax legislation consistently adopted a charging formulation of the kind recommended today by the Office of the Parliamentary Counsel to identify the income tax year. For 1860–61 the tax was applied "for a year <i>commencing on 6 April</i> 1860".<sup id="cite_ref-23_Vict_c.14_49-0" class="reference"><a href="#cite_note-23_Vict_c.14-49"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> <small>[Emphasis added.]</small> </p><p>Section 48(3) of the Taxes Management Act 1880 later provided a definition of the income tax year for the first time and uses "from" in the modern sense:<sup id="cite_ref-23_Vict_c.14_49-1" class="reference"><a href="#cite_note-23_Vict_c.14-49"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup> </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>Every assessment shall be made for the year commencing and ending on the days herein specified. </p><dl><dd>(3) As regards income tax— <dl><dd>In Great Britain and Ireland from the sixth day of April to the following fifth day of April inclusive.<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup></dd></dl></dd></dl></blockquote> <p>Section 28 <a href="/wiki/Finance_Act_1919" class="mw-redirect" title="Finance Act 1919">Finance Act 1919</a> provided a new shorthand way to refer to the tax year: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>The expression "the year 1919–20" means the year of assessment beginning on the sixth day of April 1919, and any expression in which two years are similarly mentioned means the year of assessment beginning on the sixth day of April in the first mentioned of those years.<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup></p></blockquote> <p>Finally, following a review aimed at simplifying tax legislation, a new definition appeared in section 4 <a href="/wiki/Income_Tax_Act_2007" title="Income Tax Act 2007">Income Tax Act 2007</a>: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>(1) Income tax is charged for a year only if an Act so provides. </p><p>(2) A year for which income tax is charged is called a "tax year". </p><p>(3) A tax year begins on 6 April and ends on the following 5 April. </p><p> (4) "The tax year 2007–08" means the tax year beginning on 6 April 2007 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></p></blockquote> <div class="mw-heading mw-heading3"><h3 id="Incorrect_explanation_for_6_April_tax_year">Incorrect explanation for 6 April tax year</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=21" title="Edit section: Incorrect explanation for 6 April tax year"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Old_explanation_for_6_April_tax_year"></span> An alternative explanation of the origin of the tax year is still found on some British tax websites.<sup id="cite_ref-53" class="reference"><a href="#cite_note-53"><span class="cite-bracket">[</span>e<span class="cite-bracket">]</span></a></sup> This stems from a book published in 1921 by Alexander Philip.<sup id="cite_ref-Philip_41-1" class="reference"><a href="#cite_note-Philip-41"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup> The relevant passage is short: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>A curious instance of the persistence of the old style is to be found in the date of the financial year of the British Exchequer. Prior to 1752 that year officially commenced on 25th March. In order to ensure that it should always comprise a complete year the commencement of the financial year was altered to the 5th April. In 1800, owing to the omission of a leap year day observed by the Julian calendar, the commencement of the financial year was moved forward one day to 6th April, and 5th April became the last day of the preceding year. In 1900, however, this pedantic correction was overlooked, and the financial year is still held to terminate of 5th April, as it so happens that the Easter celebration occurs just about that time—indeed one result is that about one-half of the British financial years include two Easters and about one-half contain no Easter date.</p><div class="templatequotecite">— <cite>Alexander Philip, <i>The Calendar: its history, structure and improvement</i><sup id="cite_ref-Philip_41-2" class="reference"><a href="#cite_note-Philip-41"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup></cite></div></blockquote> <p>Philip does not give any reason for his view and Poole's analysis shows that it is incorrect. Philip does not cite any legislation or other authority. It is also worth noting that the "financial year" he mentions is <i>not</i> the same as the income tax year. The financial year is statutorily defined by the Interpretation Act 1978 as the year which ends on <i>31 March</i>.<sup id="cite_ref-54" class="reference"><a href="#cite_note-54"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup> This repeats an earlier similar definition in section 22 Interpretation Act 1889.<sup id="cite_ref-55" class="reference"><a href="#cite_note-55"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> This is the year for government accounting and for corporation tax. Poole gives a simpler explanation: </p> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1244412712"><blockquote class="templatequote"><p>The twelve- rather than eleven-day discrepancy between the start of the old year (25 March) and that of the modern financial year (6 April) has caused puzzlement, [...] In fact, 25 March was first day of the [calendar] year but the last day of the financial quarter, corresponding to 5 April; the difference was thus exactly eleven days.<sup id="cite_ref-FOOTNOTEPoole1995footnote_77,_page_117_56-0" class="reference"><a href="#cite_note-FOOTNOTEPoole1995footnote_77,_page_117-56"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> </p><div class="templatequotecite">— <cite>Robert Poole, <i>Time's alteration : calendar reform in early modern England</i></cite></div></blockquote> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=22" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">Taxation in the United Kingdom</a></li> <li><a href="/wiki/History_of_inheritance_taxes_in_the_United_Kingdom" title="History of inheritance taxes in the United Kingdom">History of inheritance taxes in the United Kingdom</a></li> <li><a href="/wiki/Taxation_history_of_the_United_States" class="mw-redirect" title="Taxation history of the United States">Taxation history of the United States</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=23" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text">As explained at <a href="#Legal_rule">§Legal rule, below</a></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">5 April NS is the equivalent of 25 March <a href="/wiki/Old_Style_and_New_Style_dates" title="Old Style and New Style dates">OS</a>.</span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text">See, for example, <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.bailii.org/ew/cases/EWCA/Civ/2000/8.html">"<i>Zoan v Rouamba</i>"</a>. 2000.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Zoan+v+Rouamba&rft.date=2000&rft_id=http%3A%2F%2Fwww.bailii.org%2Few%2Fcases%2FEWCA%2FCiv%2F2000%2F8.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> (EWCA Civ 8, [2001] 1 WLR 1509.)</span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text">See, for example, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation report cs1"><a rel="nofollow" class="external text" href="https://babel.hathitrust.org/cgi/pt?id=chi.111876326&view=image&seq=131">Report of the Commissioners of Inland Revenue 1870</a> (Report). p. 111. <q>There can be no doubt that both the apportionments to the counties by statute, and in that to the divisions by the Commissioners, the amounts were determined by reference to the assessments made under the first Act in 1692. In the Acts passed annually, or nearly so, for the next hundred years the Commissioners are specially directed to observe the proportions established in the reign of William and Mary, and this direction is repeated in Mr Pitt's Act of 1797.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=report&rft.btitle=Report+of+the+Commissioners+of+Inland+Revenue+1870&rft.pages=111&rft_id=https%3A%2F%2Fbabel.hathitrust.org%2Fcgi%2Fpt%3Fid%3Dchi.111876326%26view%3Dimage%26seq%3D131&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> </span> </li> <li id="cite_note-53"><span class="mw-cite-backlink"><b><a href="#cite_ref-53">^</a></b></span> <span class="reference-text">For example, EFN Ltd: <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ebs.ltd.uk/news/why-does-the-uk-tax-year-end-on-5th-april/">"Why does the UK tax year end on 5th April?"</a>. 14 March 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Why+does+the+UK+tax+year+end+on+5th+April%3F&rft.date=2014-03-14&rft_id=https%3A%2F%2Fwww.ebs.ltd.uk%2Fnews%2Fwhy-does-the-uk-tax-year-end-on-5th-april%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=24" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.elizabethan-era.org.uk/the-poor-law.htm">"The Poor Law"</a>. <i>elizabethan-era.org.uk</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">12 January</span> 2011</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=REV+BN+40%3A+Tax+Treatment+Of+Pre-Owned+Assets&rft.pub=HMRC&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fbudget2004%2Frevbn40.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.scot/Topics/Government/Finance/scottishapproach/Scottishincometax2017-18">"Scottish Income tax 2017/18"</a>. <a href="/wiki/Scottish_Government" title="Scottish Government">Scottish Government</a><span class="reference-accessdate">. Retrieved <span class="nowrap">29 January</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Scottish+Income+tax+2017%2F18&rft.pub=Scottish+Government&rft_id=http%3A%2F%2Fwww.gov.scot%2FTopics%2FGovernment%2FFinance%2Fscottishapproach%2FScottishincometax2017-18&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-draft_budget-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-draft_budget_20-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.bbc.co.uk/news/uk-scotland-42356953">"Scottish income tax changes unveiled"</a>. <i>BBC News</i>. 14 December 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">29 January</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=BBC+News&rft.atitle=Scottish+income+tax+changes+unveiled&rft.date=2017-12-14&rft_id=https%3A%2F%2Fwww.bbc.co.uk%2Fnews%2Fuk-scotland-42356953&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPickering1766" class="citation book cs1">Pickering, Danby, ed. (1766). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=BL0uAAAAIAAJ&pg=PA269">"31 Geo. II c.22"</a>. <i>The Statutes at Large from the Magna Charta, to the End of the Eleventh Parliament of Great Britain, Anno 1761 [continued to 1806]</i>. Vol. 22. J. Bentham. p. 269. <q>XXXI And be it further enacted by the authority aforesaid That from and after the fifth day of <i>April</i> one thousand seven hundred and fifty eight there shall be charged raised levied and paid unto his Majesty his heirs and successors the rates and duties upon houses windows or lights herein.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=31+Geo.+II+c.22&rft.btitle=The+Statutes+at+Large+from+the+Magna+Charta%2C+to+the+End+of+the+Eleventh+Parliament+of+Great+Britain%2C+Anno+1761+%5Bcontinued+to+1806%5D&rft.pages=269&rft.pub=J.+Bentham&rft.date=1766&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DBL0uAAAAIAAJ%26pg%3DPA269&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/exploring-a-change-to-the-uk-tax-year-end-date">"Exploring a change to the UK tax year end date"</a>. Office of Tax Simplification<span class="reference-accessdate">. Retrieved <span class="nowrap">17 January</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Exploring+a+change+to+the+UK+tax+year+end+date&rft.pub=Office+of+Tax+Simplification&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fexploring-a-change-to-the-uk-tax-year-end-date&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-Coke-25"><span class="mw-cite-backlink">^ <a href="#cite_ref-Coke_25-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Coke_25-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCoke1628" class="citation book cs1">Coke, Sir Edward (1628). <a href="/wiki/Institutes_of_the_Lawes_of_England" title="Institutes of the Lawes of England"><i>Institutes of the Lawes of England</i></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Institutes+of+the+Lawes+of+England&rft.date=1628&rft.aulast=Coke&rft.aufirst=Sir+Edward&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> Sometimes called "Coke on Littleton" because it contains Sir Thomas Littleton's 1481 treatise on property law with a commentary by Coke. Volume 1 at 46b. "Coke" is pronounced "Cook"</span> </li> <li id="cite_note-Coke_46B-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-Coke_46B_26-0">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://archive.org/details/cu31924021661693/page/n421/mode/2up">Coke Upon Littleton, <i>Of tenant for yeares</i>, page 46b.</a></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/government/publications/drafting-bills-for-parliament">"Guidance for members of the Office of the Parliamentary Counsel (OPC) who are drafting bills to be considered in Parliament"</a>. Office of the Parliamentary Counsel. 4 April 2024.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Guidance+for+members+of+the+Office+of+the+Parliamentary+Counsel+%28OPC%29+who+are+drafting+bills+to+be+considered+in+Parliament.&rft.pub=Office+of+the+Parliamentary+Counsel&rft.date=2024-04-04&rft_id=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fdrafting-bills-for-parliament&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> paragraph 8.1.4.</span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBourdin" class="citation book cs1">Bourdin, Mark A. <i>An Exposition of the Land Tax</i>. <a href="/wiki/Lincoln%27s_Inn" title="Lincoln's Inn">Lincoln's Inn</a>, London: T F A Day. p. <a rel="nofollow" class="external text" href="https://archive.org/details/aguidetoredempt00bourgoog/page/n96/mode/1up?q=%22year+of+assessment%22">34</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=An+Exposition+of+the+Land+Tax&rft.place=Lincoln%27s+Inn%2C+London&rft.pages=34&rft.pub=T+F+A+Day&rft.aulast=Bourdin&rft.aufirst=Mark+A&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> </span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=7wjKeKNK9qUC&pg=PA726">Land Tax Perpetuation Act</a> 1798 (<a href="/wiki/38_Geo._3" class="mw-redirect" title="38 Geo. 3">38 Geo. 3</a>. c. 60).</span> </li> <li id="cite_note-FOOTNOTEPoole1995117,_footnote_77-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1995117,_footnote_77_31-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1995">Poole (1995)</a>, p. 117, footnote 77.</span> </li> <li id="cite_note-FOOTNOTEPoole1998chapter_9,_footnote_34-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1998chapter_9,_footnote_34_32-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1998">Poole (1998)</a>, chapter 9, footnote 34.</span> </li> <li id="cite_note-FOOTNOTESteel20015-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTESteel20015_33-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFSteel2001">Steel (2001)</a>, p. 5.</span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRichardson1925" class="citation journal cs1">Richardson, H.G. (1925). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/3678321">"The Exchequer Year"</a>. <i>Transactions of the Royal Historical Society</i>. <b>8</b>. <a href="/wiki/Cambridge_University_Press" title="Cambridge University Press">Cambridge University Press</a>: 171–190. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.2307%2F3678321">10.2307/3678321</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0080-4401">0080-4401</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/3678321">3678321</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:154782015">154782015</a>. <q>From the earliest times and for many centuries the year of account in the Exchequer ended at Michaelmas</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Transactions+of+the+Royal+Historical+Society&rft.atitle=The+Exchequer+Year&rft.volume=8&rft.pages=171-190&rft.date=1925&rft.issn=0080-4401&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A154782015%23id-name%3DS2CID&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F3678321%23id-name%3DJSTOR&rft_id=info%3Adoi%2F10.2307%2F3678321&rft.aulast=Richardson&rft.aufirst=H.G.&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F3678321&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTECheney1945Table_III_in_Chapter_2_which_lists_the_Exchequer_Years_from_Henry_I_to_William_IV._Every_year_ends_on_the_quarter_day,_29_September.-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTECheney1945Table_III_in_Chapter_2_which_lists_the_Exchequer_Years_from_Henry_I_to_William_IV._Every_year_ends_on_the_quarter_day,_29_September._35-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFCheney1945">Cheney (1945)</a>, Table III in Chapter 2 which lists the Exchequer Years from Henry I to William IV. Every year ends on the quarter day, 29 September..</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20190127123625/https://piperollsociety.co.uk/page19.htm">"How were pipe rolls compiled?"</a>. The Pipe Roll Society. Archived from <a rel="nofollow" class="external text" href="https://piperollsociety.co.uk/page19.htm">the original</a> on 27 January 2019. <q>Each roll nominally covered the events of a year ending at Michaelmas (29 September), rather than the calendar year or the regnal year, which was used in the rolls produced by other government departments.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=How+were+pipe+rolls+compiled%3F&rft.pub=The+Pipe+Roll+Society&rft_id=https%3A%2F%2Fpiperollsociety.co.uk%2Fpage19.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTEPoole1995-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1995_37-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1995">Poole (1995)</a>.</span> </li> <li id="cite_note-FOOTNOTEPoole1998-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1998_38-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1998">Poole (1998)</a>.</span> </li> <li id="cite_note-FOOTNOTEPoole1995117-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1995117_39-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1995">Poole (1995)</a>, p. 117.</span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text">National Archives, Kew. File CUST 29/1.</span> </li> <li id="cite_note-Philip-41"><span class="mw-cite-backlink">^ <a href="#cite_ref-Philip_41-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Philip_41-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Philip_41-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPhilip1921" class="citation book cs1"><a href="/wiki/Alexander_Philip" title="Alexander Philip">Philip, Alexander</a> (1921). <a rel="nofollow" class="external text" href="https://archive.org/details/calendaritshisto00phil"><i>The Calendar: its History, Structure and Improvement</i></a>. Cambridge University Press. p. <a rel="nofollow" class="external text" href="https://archive.org/details/calendaritshisto00phil/page/24">24</a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/457646963">457646963</a><span class="reference-accessdate">. Retrieved <span class="nowrap">13 February</span> 2020</span> – via <a href="/wiki/Internet_Archive" title="Internet Archive">Internet Archive</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=The+Calendar%3A+its+History%2C+Structure+and+Improvement&rft.pages=24&rft.pub=Cambridge+University+Press&rft.date=1921&rft_id=info%3Aoclcnum%2F457646963&rft.aulast=Philip&rft.aufirst=Alexander&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fcalendaritshisto00phil&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.theexpgroup.com/of-course-it-should-be-the-6th-april/">"Of course it should be the 6th April!?"</a>. <i>theexpgroup.com</i>. 5 August 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">18 November</span> 2020</span>. <q>HM Revenue & Customs are a very helpful lot and explained the reason why the tax year starts on 6 April as follows: 'In order not to lose 11 days' tax revenue in that tax year, though, the authorities decided to tack the missing days on at the end, which meant moving the beginning of the tax year from the 25 March, Lady Day, (which since the Middle Ages had been regarded as the beginning of the legal year) to 6 April'.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=theexpgroup.com&rft.atitle=Of+course+it+should+be+the+6th+April%21%3F&rft.date=2009-08-05&rft_id=https%3A%2F%2Fwww.theexpgroup.com%2Fof-course-it-should-be-the-6th-april%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> [This explanation repeats the error made by Philips (1921), as described below in <a href="#Old_explanation_for_6_April_tax_year">#Old explanation for 6 April tax year</a>. It no longer appears on the HMRC website.]</span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDanby_Pickering1762" class="citation book cs1">Danby Pickering, ed. (1762). <a rel="nofollow" class="external text" href="https://archive.org/details/statutesatlarge10britgoog/page/n302/mode/1up">"XXII: An act for granting to his Majesty several rates and duties upon offices and pensions; and upon houses; and upon windows or lights; and for raising the sum of five millions by annuities, and a lottery, to be charged on the said rates and duties"</a>. <i>The Statutes at Large: from the 30th to the 33rd year of King George II</i>. Cambridge, Printed by Joseph Bentham. p. 270 [315].</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=XXII%3A+An+act+for+granting+to+his+Majesty+several+rates+and+duties+upon+offices+and+pensions%3B+and+upon+houses%3B+and+upon+windows+or+lights%3B+and+for+raising+the+sum+of+five+millions+by+annuities%2C+and+a+lottery%2C+to+be+charged+on+the+said+rates+and+duties&rft.btitle=The+Statutes+at+Large%3A+from+the+30th+to+the+33rd+year+of+King+George+II&rft.pages=270+315&rft.pub=Cambridge%2C+Printed+by+Joseph+Bentham&rft.date=1762&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fstatutesatlarge10britgoog%2Fpage%2Fn302%2Fmode%2F1up&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> (31 Geo II c.22) Section XXXI: "Window Tax".</span> </li> <li id="cite_note-LastAct-45"><span class="mw-cite-backlink">^ <a href="#cite_ref-LastAct_45-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-LastAct_45-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://archive.org/details/statutesrevised01britgoog/page/n524/mode/1up">"Chapter V: An Act for granting to his Majesty by a land tax, to be raised in Great Britain, for the Service of the Year one thousand seven hundred and ninety eight"</a>. <i>The Statutes Revised Edition: Volume III: 11 George III to 41 George III</i>. 1870. p. 461.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Chapter+V%3A+An+Act+for+granting+to+his+Majesty+by+a+land+tax%2C+to+be+raised+in+Great+Britain%2C+for+the+Service+of+the+Year+one+thousand+seven+hundred+and+ninety+eight&rft.btitle=The+Statutes+Revised+Edition%3A+Volume+III%3A+11+George+III+to+41+George+III&rft.pages=461&rft.date=1870&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fstatutesrevised01britgoog%2Fpage%2Fn524%2Fmode%2F1up&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> (38 Geo. 3. c. 5)</span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFParliament_of_Great_Britain1799" class="citation book cs1 cs1-prop-long-vol">Parliament of Great Britain (1799). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HCnwba_u8jMC&pg=PA55">"39 Geo. 3. c. 13. Income Tax Act 1799."</a>. <i>Statutes at Large</i>. Vol. XLII volume. p. 55.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=39+Geo.+3.+c.+13.+Income+Tax+Act+1799.&rft.btitle=Statutes+at+Large&rft.pages=55&rft.date=1799&rft.au=Parliament+of+Great+Britain&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHCnwba_u8jMC%26pg%3DPA55&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> See <a rel="nofollow" class="external text" href="https://books.google.com/books?id=HCnwba_u8jMC&pg=PA86">section 72 on page 86</a>.</span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation book cs1"><a rel="nofollow" class="external text" href="https://books.google.com/books?id=HH4vAQAAMAAJ&pg=PA140">"Acts passed Anno Quadragesimo Tertio Georgii III Regis 43 Geo. III Cap. CXXII"</a>. <i>The Law Journal, volume 2</i>. 11 August 1803. p. 140. <q>An act for granting to his majesty until the 6th day of May next after the ratification of a definitive treaty of peace a contribution on the profits arising from property professions trades and offices</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Acts+passed+Anno+Quadragesimo+Tertio+Georgii+III+Regis+43+Geo.+III+Cap.+CXXII&rft.btitle=The+Law+Journal%2C+volume+2&rft.pages=140&rft.date=1803-08-11&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DHH4vAQAAMAAJ%26pg%3DPA140&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-48"><span class="mw-cite-backlink"><b><a href="#cite_ref-48">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThomas_Edlyne_Tomlins1802" class="citation book cs1">Thomas Edlyne Tomlins (4 May 1802). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=3aJUAAAAcAAJ&pg=PA338">"42 George III, Cap. XLII"</a>. <i>The Statutes of the United Kingdom of Great Britain and Ireland, Volume 1</i>. p. 338.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=42+George+III%2C+Cap.+XLII&rft.btitle=The+Statutes+of+the+United+Kingdom+of+Great+Britain+and+Ireland%2C+Volume+1&rft.pages=338&rft.date=1802-05-04&rft.au=Thomas+Edlyne+Tomlins&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3D3aJUAAAAcAAJ%26pg%3DPA338&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-23_Vict_c.14-49"><span class="mw-cite-backlink">^ <a href="#cite_ref-23_Vict_c.14_49-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-23_Vict_c.14_49-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFParliament_of_the_United_Kingdom1860" class="citation book cs1">Parliament of the United Kingdom (1860). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=VFcMAQAAMAAJ&pg=PA86">"Income Tax Act 1860 (23 Vict c.14.)"</a>. <i>A collection of the public general statutes passed in the twenty third and twenty fourth years of the reign of Her Majesty Queen Victoria. Being the second session of the eighteenth parliament of the United Kingdom of Great Britain and Ireland</i>. p. 86.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Income+Tax+Act+1860+%2823+Vict+c.14.%29&rft.btitle=A+collection+of+the+public+general+statutes+passed+in+the+twenty+third+and+twenty+fourth+years+of+the+reign+of+Her+Majesty+Queen+Victoria.+Being+the+second+session+of+the+eighteenth+parliament+of+the+United+Kingdom+of+Great+Britain+and+Ireland&rft.pages=86&rft.date=1860&rft.au=Parliament+of+the+United+Kingdom&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DVFcMAQAAMAAJ%26pg%3DPA86&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span>.</span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFParliament_of_the_United_Kingdom1880" class="citation book cs1">Parliament of the United Kingdom (1880). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=kv1HAQAAMAAJ&pg=PA51">"Taxes Management Act 1880 (43 & 44 Vict c.19)"</a>. <i>The Law Reports: The Public General Statutes passed in the forty third year of the reign of her Majesty Queen Victoria 1880 with tables showing the effect of the session's legislation and a copious index</i>. Vol. XVI.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Taxes+Management+Act+1880+%2843+%26+44+Vict+c.19%29&rft.btitle=The+Law+Reports%3A+The+Public+General+Statutes+passed+in+the+forty+third+year+of+the+reign+of+her+Majesty+Queen+Victoria+1880+with+tables+showing+the+effect+of+the+session%27s+legislation+and+a+copious+index&rft.date=1880&rft.au=Parliament+of+the+United+Kingdom&rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3Dkv1HAQAAMAAJ%26pg%3DPA51&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> <a rel="nofollow" class="external text" href="https://books.google.com/books?id=kv1HAQAAMAAJ&pg=PA66">Article 48 (3)</a></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFParliament_of_the_United_Kingdom1919" class="citation web cs1">Parliament of the United Kingdom (1919). <a rel="nofollow" class="external text" href="http://www.irishstatutebook.ie/eli/1919/act/32/enacted/en/print.html">"Finance Act 1919 (9 & 10 Geo 5 c.32)"</a>. <i>irishstatutebook.ie</i><span class="reference-accessdate">. Retrieved <span class="nowrap">8 November</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=irishstatutebook.ie&rft.atitle=Finance+Act+1919+%289+%26+10+Geo+5+c.32%29&rft.date=1919&rft.au=Parliament+of+the+United+Kingdom&rft_id=http%3A%2F%2Fwww.irishstatutebook.ie%2Feli%2F1919%2Fact%2F32%2Fenacted%2Fen%2Fprint.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://legislation.gov.uk/ukpga/2007/3/">"Income Tax Act 2007"</a>, <i><a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a></i>, <a href="/wiki/The_National_Archives_(United_Kingdom)" title="The National Archives (United Kingdom)">The National Archives</a>, 2007 c. 3</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=legislation.gov.uk&rft.atitle=Income+Tax+Act+2007&rft_id=https%3A%2F%2Flegislation.gov.uk%2Fukpga%2F2007%2F3%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> Section 4</span> </li> <li id="cite_note-54"><span class="mw-cite-backlink"><b><a href="#cite_ref-54">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://legislation.gov.uk/ukpga/1978/30/schedule/1/">"Interpretation Act 1978: Schedule 1"</a>, <i><a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a></i>, <a href="/wiki/The_National_Archives_(United_Kingdom)" title="The National Archives (United Kingdom)">The National Archives</a>, 1978 c. 30 (sch. 1)<span class="reference-accessdate">, retrieved <span class="nowrap">16 February</span> 2024</span>, <q><span class="cs1-kern-left"></span>"Financial year" means, in relation to matters relating to the Consolidated Fund, the National Loans Fund, or moneys provided by Parliament, or to the Exchequer or to central taxes or finance, the twelve months ending with 31st March. [1889]</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=legislation.gov.uk&rft.atitle=Interpretation+Act+1978%26%2358%3B+Schedule+1&rft_id=https%3A%2F%2Flegislation.gov.uk%2Fukpga%2F1978%2F30%2Fschedule%2F1%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-55"><span class="mw-cite-backlink"><b><a href="#cite_ref-55">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.legislation.gov.uk/ukpga/1889/63/pdfs/ukpga_18890063_en.pdf">"Interpretation Act 1889"</a> <span class="cs1-format">(PDF)</span>. <i>legislation.gov.uk</i>. Government of the United Kingdom. p. 13.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=legislation.gov.uk&rft.atitle=Interpretation+Act+1889&rft.pages=13&rft_id=https%3A%2F%2Fwww.legislation.gov.uk%2Fukpga%2F1889%2F63%2Fpdfs%2Fukpga_18890063_en.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></span> </li> <li id="cite_note-FOOTNOTEPoole1995footnote_77,_page_117-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-FOOTNOTEPoole1995footnote_77,_page_117_56-0">^</a></b></span> <span class="reference-text"><a href="#CITEREFPoole1995">Poole (1995)</a>, footnote 77, page 117.</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Sources">Sources</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=25" title="Edit section: Sources"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239549316">.mw-parser-output .refbegin{margin-bottom:0.5em}.mw-parser-output .refbegin-hanging-indents>ul{margin-left:0}.mw-parser-output .refbegin-hanging-indents>ul>li{margin-left:0;padding-left:3.2em;text-indent:-3.2em}.mw-parser-output .refbegin-hanging-indents ul,.mw-parser-output .refbegin-hanging-indents ul li{list-style:none}@media(max-width:720px){.mw-parser-output .refbegin-hanging-indents>ul>li{padding-left:1.6em;text-indent:-1.6em}}.mw-parser-output .refbegin-columns{margin-top:0.3em}.mw-parser-output .refbegin-columns ul{margin-top:0}.mw-parser-output .refbegin-columns li{page-break-inside:avoid;break-inside:avoid-column}@media screen{.mw-parser-output .refbegin{font-size:90%}}</style><div class="refbegin" style=""> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFCheney1945" class="citation book cs1"><a href="/wiki/C._R._Cheney" title="C. R. Cheney">Cheney, C.R.</a>, ed. (1945). <i>A Handbook of Dates for students of British History</i>. Revised by Michael Jones, 2000. Cambridge: <a href="/wiki/Cambridge_University_Press" title="Cambridge University Press">Cambridge University Press</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780521778459" title="Special:BookSources/9780521778459"><bdi>9780521778459</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=A+Handbook+of+Dates+for+students+of+British+History&rft.place=Cambridge&rft.pub=Cambridge+University+Press&rft.date=1945&rft.isbn=9780521778459&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPoole1995" class="citation journal cs1">Poole, Robert (1995). <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/651100">"<span class="cs1-kern-left"></span>'Give us our eleven days!': calendar reform in eighteenth-century England"</a>. <i>Past & Present</i> (149). <a href="/wiki/Oxford_Academic" class="mw-redirect" title="Oxford Academic">Oxford Academic</a>: 95–139. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1093%2Fpast%2F149.1.95">10.1093/past/149.1.95</a>. <a href="/wiki/JSTOR_(identifier)" class="mw-redirect" title="JSTOR (identifier)">JSTOR</a> <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/651100">651100</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Past+%26+Present&rft.atitle=%27Give+us+our+eleven+days%21%27%3A+calendar+reform+in+eighteenth-century+England&rft.issue=149&rft.pages=95-139&rft.date=1995&rft_id=info%3Adoi%2F10.1093%2Fpast%2F149.1.95&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F651100%23id-name%3DJSTOR&rft.aulast=Poole&rft.aufirst=Robert&rft_id=https%3A%2F%2Fwww.jstor.org%2Fstable%2F651100&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPoole1998" class="citation book cs1">Poole, Robert (1998). <a rel="nofollow" class="external text" href="http://insight.cumbria.ac.uk/id/eprint/710/"><i>Time's alteration: calendar reform in early modern England</i></a>. UCL Press, <a href="/wiki/Routledge" title="Routledge">Routledge</a> <a href="/wiki/Taylor_%26_Francis" title="Taylor & Francis">Taylor & Francis</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9781857286229" title="Special:BookSources/9781857286229"><bdi>9781857286229</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Time%27s+alteration%3A+calendar+reform+in+early+modern+England&rft.pub=UCL+Press%2C+Routledge+Taylor+%26+Francis&rft.date=1998&rft.isbn=9781857286229&rft.aulast=Poole&rft.aufirst=Robert&rft_id=http%3A%2F%2Finsight.cumbria.ac.uk%2Fid%2Feprint%2F710%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSteel2001" class="citation book cs1"><a href="/wiki/Duncan_Steel" title="Duncan Steel">Steel, Duncan</a> (2001). <i>Marking Time: The Epic Quest to Invent the Perfect Calendar</i>. New York: <a href="/wiki/Wiley_(publisher)" title="Wiley (publisher)">Wiley</a>. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780471404217" title="Special:BookSources/9780471404217"><bdi>9780471404217</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Marking+Time%3A+The+Epic+Quest+to+Invent+the+Perfect+Calendar&rft.place=New+York&rft.pub=Wiley&rft.date=2001&rft.isbn=9780471404217&rft.aulast=Steel&rft.aufirst=Duncan&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> (also available as e-book)</li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=26" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Beckett, John V. "Land Tax or Excise: the levying of taxation in seventeenth-and eighteenth-century England", in <i>English Historical Review</i> (1985): 285–308. <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/568625">in JSTOR</a></li></ul> <ul><li>Bernard, G. W. <i>War, Taxation, and Rebellion in Early Tudor England: Henry VIII, Wolsey and the Amicable Grant of 1525</i> (1986)</li> <li>Braddick, Michael J. <i>The nerves of state: taxation and the financing of the English state, 1558-1714</i> (Manchester University Press, 1996).</li> <li>Burg, David F. <i>World History of Tax Rebellions: An Encyclopedia of Tax Rebels, Revolts, and Riots from Antiquity to the Present</i> (Routledge, 2004)</li> <li>Carruthers, Bruce G. "From city of capital: Politics and markets in the English financial revolution." in <i>The New Economic Sociology: A Reader</i> (2004): 457-481.</li></ul> <ul><li>Cousins, Katherine. "The Failure of the First Income Tax: A Tale of Commercial Tax Evaders?." <i>Journal of Legal History</i> 39.2 (2018): 157-186. on 1799 tax; <a rel="nofollow" class="external text" href="https://eprints.whiterose.ac.uk/129898/19/The%20Failure%20of%20the%20First%20Income%20Tax-A%20Tale%20of%20Commercial%20Tax%20Evaders_.pdf">online</a></li></ul> <ul><li>Daunton, Martin. "Creating Consent: Taxation, War, and Good Government in Britain, 1688–1914." in <i>The Leap of Faith</i> (Oxford University Press, 2018).</li> <li>Daunton, Martin. <i>Trusting Leviathan: the politics of taxation in Britain, 1799–1914</i> (<a href="/wiki/Cambridge_University_Press" title="Cambridge University Press">Cambridge University Press</a>, 2007)</li> <li>Dowell, Stephen. <i>History of Taxation and Taxes in England</i> (Routledge, 2013)</li> <li>Emory, Meade. "The Early English Income Tax: A Heritage for the Contemporary", in <i>American Journal of Legal History</i> (1965): 286–319. <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/844346">in JSTOR</a></li> <li>Fletcher, Marie M. "Death and taxes: Estate duty–a neglected factor in changes to British business structure after World War two." <i>Business History</i> (2021): 1-23. <a rel="nofollow" class="external text" href="https://www.tandfonline.com/doi/pdf/10.1080/00076791.2021.1892642">online</a></li></ul> <ul><li>Gardner, Leigh. <i>Taxing colonial Africa: the political economy of British imperialism</i> (Oxford University Press, 2012).</li> <li>Kennedy, William. <i>English taxation, 1640–1799: An essay on policy and opinion</i> (Routledge, 2018).</li> <li>Mollan, Simon, and Kevin D. Tennent. "International taxation and corporate strategy: evidence from British overseas business, circa 1900–1965." <i>Business History</i> 57.7 (2015): 1054-1081.</li> <li>O'Brien, Patrick K. "The political economy of British taxation, 1660‐1815", in <i>Economic History Review</i> (1988) 41#1 pp: 1–32. <a rel="nofollow" class="external text" href="https://www.jstor.org/stable/2597330">in JSTOR</a></li> <li>Pierpoint, Stephen. <i>The Success of English Land Tax Administration 1643–1733</i> (2018) <a rel="nofollow" class="external text" href="https://www.amazon.com/Success-English-Administration-1643-1733-Palgrave/dp/3319902598/">excerpt</a></li></ul> <ul><li>Rao, K. V. Ramakrishna. <i>The British Approach Towards Taxation Customs And Excise</i> (2009) <a rel="nofollow" class="external text" href="https://archive.org/details/TheBritishApproachTowardsTaxationCustomsAndExcise">online</a></li> <li>Shebab, F. <i>Progressive Taxation: A Study of the Development of the Progressive Principle in the British Income Tax</i> (1953) <a rel="nofollow" class="external text" href="https://archive.org/details/tax9500shebabenprogressivetaxationred">online</a></li> <li>Shirras, G. Findlay. and L. Rostas. <i>The Burden of British Taxation</i> (1942)</li> <li>Sloman, Peter. <i>Transfer state: The idea of a guaranteed income and the politics of redistribution in modern Britain</i> (Oxford University Press, 2019).</li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=History_of_taxation_in_the_United_Kingdom&action=edit&section=27" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Lay summary in: <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a href="/wiki/Paul_Lewis_(broadcaster)" title="Paul Lewis (broadcaster)">Lewis, Paul</a> (5 April 2020). <a rel="nofollow" class="external text" href="https://paullewismoney.blogspot.com/2020/04/why-does-tax-year-really-begin-on-6.html">"Why does the tax year really begin on 6 April"</a>. <i>Blogspot</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Blogspot&rft.atitle=Why+does+the+tax+year+really+begin+on+6+April&rft.date=2020-04-05&rft.aulast=Lewis&rft.aufirst=Paul&rft_id=https%3A%2F%2Fpaullewismoney.blogspot.com%2F2020%2F04%2Fwhy-does-tax-year-really-begin-on-6.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span> (<a href="/wiki/Paul_Lewis_(broadcaster)" title="Paul Lewis (broadcaster)">Paul Lewis</a> presents <i><a href="/wiki/Money_Box_(radio_programme)" title="Money Box (radio programme)">Money Box</a></i> on <a href="/wiki/BBC_Radio_4" title="BBC Radio 4">BBC Radio 4</a>.<sup id="cite_ref-bbcprofile_57-0" class="reference"><a href="#cite_note-bbcprofile-57"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup>)</li> <li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHMRCHM_TreasuryWelsh_GovernmentScottish_Government2023" class="citation web cs1">HMRC; HM Treasury; Welsh Government; Scottish Government (25 July 2023). <a rel="nofollow" class="external text" href="https://www.gov.uk/topic/personal-tax/income-tax">"Personal tax | Income Tax: detailed information"</a>. <i>gov.uk</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.uk&rft.atitle=Personal+tax+%7C+Income+Tax%3A+detailed+information&rft.date=2023-07-25&rft.au=HMRC&rft.au=HM+Treasury&rft.au=Welsh+Government&rft.au=Scottish+Government&rft_id=https%3A%2F%2Fwww.gov.uk%2Ftopic%2Fpersonal-tax%2Fincome-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AHistory+of+taxation+in+the+United+Kingdom" class="Z3988"></span></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist 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href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited<br />recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Kosovo&action=edit&redlink=1" class="new" title="Taxation in Kosovo (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus (page does not exist)">Northern Cyprus</a></li> <li><a href="/w/index.php?title=Taxation_in_South_Ossetia&action=edit&redlink=1" class="new" title="Taxation in South Ossetia (page does not exist)">South Ossetia</a></li> <li><a href="/w/index.php?title=Taxation_in_Transnistria&action=edit&redlink=1" class="new" title="Taxation in Transnistria (page does not exist)">Transnistria</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other entities</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_the_European_Union" class="mw-redirect" title="Taxation in the European Union">European Union</a></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r886047488"></div><div role="navigation" class="navbox" aria-labelledby="United_Kingdom_articles" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:United_Kingdom_topics" title="Template:United Kingdom topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:United_Kingdom_topics" title="Template talk:United Kingdom topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:United_Kingdom_topics" title="Special:EditPage/Template:United Kingdom topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="United_Kingdom_articles" style="font-size:114%;margin:0 4em"><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> articles</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/History_of_the_United_Kingdom" title="History of the United Kingdom">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Timeline_of_British_history" title="Timeline of British history">Chronology</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Formation_of_the_United_Kingdom_of_Great_Britain_and_Northern_Ireland" class="mw-redirect" title="Formation of the United Kingdom of Great Britain and Northern Ireland">Formation</a> <ul><li><a href="/wiki/Union_of_England_and_Scotland_Act_1603" title="Union of England and Scotland Act 1603">Union of England and Scotland Act 1603</a></li> <li><a href="/wiki/Treaty_of_Union" title="Treaty of Union">Treaty of Union</a></li> <li><a href="/wiki/Acts_of_Union_1707" title="Acts of Union 1707">Acts of Union 1707</a></li> <li><a href="/wiki/Union_with_Scotland_(Amendment)_Act_1707" title="Union with Scotland (Amendment) Act 1707">Union with Scotland (Amendment) Act 1707</a></li></ul></li> <li><a href="/wiki/Georgian_era" title="Georgian era">Georgian era</a></li> <li><a href="/wiki/Victorian_era" title="Victorian era">Victorian era</a></li> <li><a href="/wiki/Edwardian_era" title="Edwardian era">Edwardian era</a></li> <li><a href="/wiki/History_of_the_United_Kingdom_during_the_First_World_War" title="History of the United Kingdom during the First World War">First World War</a></li> <li><a href="/wiki/Interwar_Britain" title="Interwar Britain">Interwar</a></li> <li>Second World War <ul><li><a href="/wiki/United_Kingdom_home_front_during_World_War_II" title="United Kingdom home front during World War II">civilian</a></li> <li><a href="/wiki/Military_history_of_the_United_Kingdom_during_World_War_II" title="Military history of the United Kingdom during World War II">military</a></li></ul></li> <li>Postwar <ul><li><a href="/wiki/Postwar_Britain_(1945%E2%80%931979)" class="mw-redirect" title="Postwar Britain (1945–1979)">political</a></li> <li><a href="/wiki/Social_history_of_Postwar_Britain_(1945%E2%80%931979)" class="mw-redirect" title="Social history of Postwar Britain (1945–1979)">social</a></li></ul></li> <li>Since 1979 <ul><li><a href="/wiki/Political_history_of_the_United_Kingdom_(1979%E2%80%93present)" title="Political history of the United Kingdom (1979–present)">political</a></li> <li><a href="/wiki/Social_history_of_the_United_Kingdom_(1979%E2%80%93present)" title="Social history of the United Kingdom (1979–present)">social</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">By topic</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_history_of_the_United_Kingdom" title="Economic history of the United Kingdom">Economic</a></li> <li><a href="/wiki/British_Empire" title="British Empire">Empire</a></li> <li><a href="/wiki/History_of_the_foreign_relations_of_the_United_Kingdom" title="History of the foreign relations of the United Kingdom">Foreign relations</a> <ul><li><a href="/wiki/International_relations_(1814%E2%80%931919)" title="International relations (1814–1919)">1814–1919</a></li></ul></li> <li><a href="/wiki/History_of_law_enforcement_in_the_United_Kingdom" title="History of law enforcement in the United Kingdom">Law enforcement</a></li> <li><a href="/wiki/Maritime_history_of_the_United_Kingdom" title="Maritime history of the United Kingdom">Maritime</a></li> <li><a href="/wiki/History_of_mass_surveillance_in_the_United_Kingdom" title="History of mass surveillance in the United Kingdom">Mass surveillance</a></li> <li><a href="/wiki/Military_history_of_the_United_Kingdom" title="Military history of the United Kingdom">Military</a></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/History_of_women_in_the_United_Kingdom" title="History of women in the United Kingdom">Women's history</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Geography_of_the_United_Kingdom" title="Geography of the United Kingdom">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Administrative_geography_of_the_United_Kingdom" title="Administrative geography of the United Kingdom">Administrative</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Counties_of_the_United_Kingdom" title="Counties of the United Kingdom">Counties of the United Kingdom</a></li> <li><a href="/wiki/Countries_of_the_United_Kingdom" title="Countries of the United Kingdom">Countries of the United Kingdom</a></li> <li><a href="/wiki/Crown_Dependencies" title="Crown Dependencies">Crown Dependencies</a></li> <li><a href="/wiki/British_Overseas_Territories" title="British Overseas Territories">Overseas territories</a></li> <li><a href="/wiki/City_status_in_the_United_Kingdom" title="City status in the United Kingdom">City status</a></li> <li><a href="/wiki/List_of_towns_in_the_United_Kingdom" title="List of towns in the United Kingdom">Towns</a></li> <li><a href="/wiki/List_of_countries_that_have_gained_independence_from_the_United_Kingdom" title="List of countries that have gained independence from the United Kingdom">Former colonies</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Geography_of_the_United_Kingdom" title="Geography of the United Kingdom">Physical</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/British_Isles" title="British Isles">British Isles</a> <ul><li><a href="/wiki/Terminology_of_the_British_Isles" title="Terminology of the British Isles">terminology</a></li> <li><a href="/wiki/Great_Britain" title="Great Britain">Great Britain</a></li></ul></li> <li><a href="/wiki/Climate_of_the_United_Kingdom" title="Climate of the United Kingdom">Climate</a> <ul><li><a href="/wiki/Climate_change_in_the_United_Kingdom" title="Climate change in the United Kingdom">change</a></li></ul></li> <li><a href="/wiki/Coastline_of_the_United_Kingdom" title="Coastline of the United Kingdom">Coastline</a></li> <li><a href="/wiki/Geology_of_Great_Britain" title="Geology of Great Britain">Geology</a></li> <li><a href="/wiki/List_of_lakes_and_lochs_of_the_United_Kingdom" title="List of lakes and lochs of the United Kingdom">Lakes and lochs</a></li> <li><a href="/wiki/Lists_of_mountains_and_hills_in_the_British_Isles" title="Lists of mountains and hills in the British Isles">Mountains</a></li> <li><a href="/wiki/List_of_rivers_of_the_United_Kingdom" title="List of rivers of the United Kingdom">Rivers</a></li> <li><a href="/wiki/List_of_volcanoes_in_the_United_Kingdom" title="List of volcanoes in the United Kingdom">Volcanoes</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/List_of_renewable_resources_produced_and_traded_by_the_United_Kingdom" title="List of renewable resources produced and traded by the United Kingdom">Resources</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_the_United_Kingdom" title="Agriculture in the United Kingdom">Agriculture</a></li> <li><a href="/wiki/Energy_in_the_United_Kingdom" title="Energy in the United Kingdom">Energy</a> <ul><li><a href="/wiki/Biodiesel_in_the_United_Kingdom" class="mw-redirect" title="Biodiesel in the United Kingdom">biodiesel</a></li> <li><a href="/wiki/Coal_mining_in_the_United_Kingdom" title="Coal mining in the United Kingdom">coal</a></li> <li><a href="/wiki/Geothermal_power_in_the_United_Kingdom" title="Geothermal power in the United Kingdom">geothermal</a></li> <li><a href="/wiki/Hydraulic_fracturing_in_the_United_Kingdom" class="mw-redirect" title="Hydraulic fracturing in the United Kingdom">hydraulic frac.</a></li> <li><a href="/wiki/Hydroelectricity_in_the_United_Kingdom" title="Hydroelectricity in the United Kingdom">hydroelectricity</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom#Ocean_power" title="Renewable energy in the United Kingdom">marine</a></li> <li><a href="/wiki/North_Sea_oil" title="North Sea oil">North Sea oil</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom" title="Renewable energy in the United Kingdom">Renewable energy</a></li> <li><a href="/wiki/Solar_power_in_the_United_Kingdom" title="Solar power in the United Kingdom">solar</a></li> <li><a href="/wiki/Wind_power_in_the_United_Kingdom" title="Wind power in the United Kingdom">wind</a></li></ul></li> <li>Fishing <ul><li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">English</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Scottish</a></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Welsh</a></li></ul></li> <li><a href="/wiki/Hunting_and_shooting_in_the_United_Kingdom" title="Hunting and shooting in the United Kingdom">Hunting</a></li> <li>Materials <ul><li><a href="/wiki/Forestry_in_the_United_Kingdom" title="Forestry in the United Kingdom">forestry</a></li> <li><a href="/wiki/Mining_in_the_United_Kingdom" title="Mining in the United Kingdom">mining</a></li></ul></li> <li>Wildlife <ul><li><a href="/wiki/Fauna_of_Great_Britain" title="Fauna of Great Britain">fauna</a></li> <li><a href="/wiki/Flora_of_Great_Britain_and_Ireland" title="Flora of Great Britain and Ireland">flora</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Politics_of_the_United_Kingdom" title="Politics of the United Kingdom">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitution_of_the_United_Kingdom" title="Constitution of the United Kingdom">Constitution</a></li> <li><a href="/wiki/Corruption_in_the_United_Kingdom" title="Corruption in the United Kingdom">Corruption</a></li> <li><a href="/wiki/Devolution_in_the_United_Kingdom" title="Devolution in the United Kingdom">Devolution</a></li> <li><a href="/wiki/Elections_in_the_United_Kingdom" title="Elections in the United Kingdom">Elections</a> <ul><li><a href="/wiki/UK_parliamentary_by-elections" title="UK parliamentary by-elections">By-elections</a></li></ul></li> <li><a href="/wiki/Foreign_relations_of_the_United_Kingdom" title="Foreign relations of the United Kingdom">Foreign relations</a></li> <li><a href="/wiki/Human_rights_in_the_United_Kingdom" title="Human rights in the United Kingdom">Human rights</a> <ul><li><a href="/wiki/LGBT_rights_in_the_United_Kingdom" class="mw-redirect" title="LGBT rights in the United Kingdom">LGBT</a></li></ul></li> <li><a href="/wiki/Judiciaries_of_the_United_Kingdom" title="Judiciaries of the United Kingdom">Judiciary</a></li> <li><a href="/wiki/Law_of_the_United_Kingdom" title="Law of the United Kingdom">Law</a></li> <li><a href="/wiki/Law_enforcement_in_the_United_Kingdom" title="Law enforcement in the United Kingdom">Law enforcement</a></li> <li><a href="/wiki/Local_government_in_the_United_Kingdom" title="Local government in the United Kingdom">Local government</a></li> <li><a href="/wiki/Monarchy_of_the_United_Kingdom" title="Monarchy of the United Kingdom">Monarchy</a> <ul><li><a href="/wiki/List_of_British_monarchs" title="List of British monarchs">monarchs</a></li> <li><a href="/wiki/Republicanism_in_the_United_Kingdom" title="Republicanism in the United Kingdom">republicanism</a></li></ul></li> <li><a href="/wiki/British_nationality_law" title="British nationality law">Nationality</a></li> <li><a href="/wiki/Parliament_of_the_United_Kingdom" title="Parliament of the United Kingdom">Parliament</a> <ul><li><a href="/wiki/House_of_Commons_of_the_United_Kingdom" title="House of Commons of the United Kingdom">House of Commons</a></li> <li><a href="/wiki/House_of_Lords" title="House of Lords">House of Lords</a></li></ul></li> <li><a href="/wiki/List_of_political_parties_in_the_United_Kingdom" title="List of political parties in the United Kingdom">Political parties</a></li> <li><a href="/wiki/List_of_female_leaders_of_British_political_parties" title="List of female leaders of British political parties">Female party leaders</a></li> <li><a href="/wiki/List_of_political_scandals_in_the_United_Kingdom" title="List of political scandals in the United Kingdom">Political scandals</a></li> <li><a href="/wiki/Official_Opposition_Shadow_Cabinet_(United_Kingdom)" title="Official Opposition Shadow Cabinet (United Kingdom)">Shadow Cabinet</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Government_of_the_United_Kingdom" title="Government of the United Kingdom">Government</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cabinet_of_the_United_Kingdom" title="Cabinet of the United Kingdom">Cabinet</a> <ul><li><a href="/wiki/List_of_British_governments" title="List of British governments">list</a></li></ul></li> <li><a href="/wiki/Civil_Service_(United_Kingdom)" title="Civil Service (United Kingdom)">Civil service</a></li> <li><a href="/wiki/Departments_of_the_Government_of_the_United_Kingdom" title="Departments of the Government of the United Kingdom">Departments</a></li> <li><a href="/wiki/Sunak_ministry" title="Sunak ministry">Ministers</a> <ul><li><a href="/wiki/List_of_government_ministers_of_the_United_Kingdom" title="List of government ministers of the United Kingdom">list</a></li></ul></li> <li><a href="/wiki/Prime_Minister_of_the_United_Kingdom" title="Prime Minister of the United Kingdom">Prime Minister</a> <ul><li><a href="/wiki/List_of_prime_ministers_of_the_United_Kingdom" title="List of prime ministers of the United Kingdom">list</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:6.5em;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/British_Armed_Forces" title="British Armed Forces">Military</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/His_Majesty%27s_Naval_Service" title="His Majesty's Naval Service">His Majesty's Naval Service</a></li> <li><a href="/wiki/British_Army" title="British Army">British Army</a></li> <li><a href="/wiki/Royal_Air_Force" title="Royal Air Force">Royal Air Force</a></li> <li><a href="/wiki/United_Kingdom_and_weapons_of_mass_destruction" title="United Kingdom and weapons of mass destruction">Weapons of mass destruction</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Economy_of_the_United_Kingdom" title="Economy of the United Kingdom">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_banks_in_the_United_Kingdom" title="List of banks in the United Kingdom">Banks</a> <ul><li><a href="/wiki/Bank_of_England" title="Bank of England">Bank of England</a></li></ul></li> <li><a href="/wiki/Budget_of_the_United_Kingdom" title="Budget of the United Kingdom">Budget</a></li> <li><a href="/wiki/Economic_geography_of_the_United_Kingdom" title="Economic geography of the United Kingdom">Economic geography</a></li> <li><a href="/wiki/Free_trade_agreements_of_the_United_Kingdom" title="Free trade agreements of the United Kingdom">Free trade agreements</a></li> <li><a href="/wiki/Income_in_the_United_Kingdom" title="Income in the United Kingdom">Income</a></li> <li><a href="/wiki/Manufacturing_in_the_United_Kingdom" title="Manufacturing in the United Kingdom">Manufacturing</a></li> <li><a href="/wiki/Pound_sterling" title="Pound sterling">Pound sterling <span style="font-size:85%;">(currency)</span></a></li> <li><a href="/wiki/Science_and_technology_in_the_United_Kingdom" title="Science and technology in the United Kingdom">Science and technology</a></li> <li><a href="/wiki/List_of_stock_exchanges_in_the_United_Kingdom,_the_British_Crown_Dependencies_and_United_Kingdom_Overseas_Territories" title="List of stock exchanges in the United Kingdom, the British Crown Dependencies and United Kingdom Overseas Territories">Stock exchanges</a> (<a href="/wiki/London_Stock_Exchange" title="London Stock Exchange">London Exchange</a>)</li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">Taxation</a></li> <li><a href="/wiki/Telecommunications_in_the_United_Kingdom" title="Telecommunications in the United Kingdom">Telecommunications</a></li> <li><a href="/wiki/Tourism_in_the_United_Kingdom" title="Tourism in the United Kingdom">Tourism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Transport_in_the_United_Kingdom" title="Transport in the United Kingdom">Transport</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Air_transport_in_the_United_Kingdom" title="Air transport in the United Kingdom">Air transport</a></li> <li><a href="/wiki/Bus_transport" class="mw-redirect" title="Bus transport">Bus transport</a></li> <li><a href="/wiki/Driving_in_the_United_Kingdom" title="Driving in the United Kingdom">Driving</a></li> <li><a href="/wiki/Roads_in_the_United_Kingdom" title="Roads in the United Kingdom">Roads</a></li> <li><a href="/wiki/Rail_transport_in_the_United_Kingdom" class="mw-redirect" title="Rail transport in the United Kingdom">Rail transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:Society_of_the_United_Kingdom" title="Category:Society of the United Kingdom">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cannabis_in_the_United_Kingdom" title="Cannabis in the United Kingdom">Cannabis</a></li> <li><a href="/wiki/Crime_in_the_United_Kingdom" title="Crime in the United Kingdom">Crime</a></li> <li><a href="/wiki/Demographics_of_the_United_Kingdom" title="Demographics of the United Kingdom">Demography</a></li> <li><a href="/wiki/Drug_policy_of_the_United_Kingdom" title="Drug policy of the United Kingdom">Drug policy</a></li> <li><a href="/wiki/Education_in_the_United_Kingdom" title="Education in the United Kingdom">Education</a></li> <li><a href="/wiki/Environmental_inequality_in_the_United_Kingdom" title="Environmental inequality in the United Kingdom">Environmental inequality</a></li> <li><a href="/wiki/Environmental_issues_in_the_United_Kingdom" title="Environmental issues in the United Kingdom">Environmental issues</a></li> <li><a href="/wiki/Ethnic_groups_in_the_United_Kingdom" title="Ethnic groups in the United Kingdom">Ethnic groups</a></li> <li><a href="/wiki/Health_in_the_United_Kingdom" title="Health in the United Kingdom">Health</a></li> <li><a href="/wiki/Homelessness_in_the_United_Kingdom" title="Homelessness in the United Kingdom">Homelessness</a> <ul><li><a href="/wiki/Homelessness_in_England" title="Homelessness in England">England</a></li> <li><a href="/wiki/Homelessness_in_Scotland" title="Homelessness in Scotland">Scotland</a></li></ul></li> <li><a href="/wiki/Housing_in_the_United_Kingdom" title="Housing in the United Kingdom">Housing</a></li> <li><a href="/wiki/Hunger_in_the_United_Kingdom" title="Hunger in the United Kingdom">Hunger</a></li> <li><a href="/wiki/Modern_immigration_to_the_United_Kingdom" title="Modern immigration to the United Kingdom">Immigration</a></li> <li><a href="/wiki/List_of_British_innovations_and_discoveries" title="List of British innovations and discoveries">Innovation</a></li> <li><a href="/wiki/Languages_of_the_United_Kingdom" title="Languages of the United Kingdom">Languages</a></li> <li><a href="/wiki/List_of_British_regions_by_life_expectancy" title="List of British regions by life expectancy">Life expectancy</a></li> <li><a href="/wiki/Mental_health_in_the_United_Kingdom" title="Mental health in the United Kingdom">Mental health</a></li> <li><a href="/wiki/Poverty_in_the_United_Kingdom" title="Poverty in the United Kingdom">Poverty</a></li> <li><a href="/wiki/Prostitution_in_the_United_Kingdom" title="Prostitution in the United Kingdom">Prostitution</a></li> <li><a href="/wiki/Public_holidays_in_the_United_Kingdom" title="Public holidays in the United Kingdom">Public holidays</a></li> <li><a href="/wiki/Racism_in_the_United_Kingdom" title="Racism in the United Kingdom">Racism</a></li> <li><a href="/wiki/Social_care_in_the_United_Kingdom" title="Social care in the United Kingdom">Social care</a></li> <li><a href="/wiki/Social_class_in_the_United_Kingdom" title="Social class in the United Kingdom">Social class</a></li> <li><a href="/wiki/Suicide_in_the_United_Kingdom" title="Suicide in the United Kingdom">Suicide</a></li> <li><a href="/wiki/Universal_basic_income_in_the_United_Kingdom" title="Universal basic income in the United Kingdom">Universal basic income (UBI)</a></li> <li><a href="/wiki/Water_supply_and_sanitation_in_the_United_Kingdom" title="Water supply and sanitation in the United Kingdom">Water supply and sanitation</a></li> <li><a href="/wiki/Waste_in_the_United_Kingdom" title="Waste in the United Kingdom">Waste</a></li> <li><a href="/wiki/Welfare_state_in_the_United_Kingdom" title="Welfare state in the United Kingdom">Welfare state</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_the_United_Kingdom" title="Culture of the United Kingdom">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Art_of_the_United_Kingdom" title="Art of the United Kingdom">Art</a></li> <li><a href="/wiki/God_Save_the_King" title="God Save the King">Anthem</a></li> <li><a href="/wiki/Cinema_of_the_United_Kingdom" title="Cinema of the United Kingdom">Cinema</a></li> <li><a href="/wiki/British_cuisine" title="British cuisine">Cuisine</a> <ul><li><a href="/wiki/Wine_from_the_United_Kingdom" title="Wine from the United Kingdom">Wine</a></li></ul></li> <li><a href="/wiki/British_national_identity" title="British national identity">Identity</a></li> <li><a href="/wiki/British_literature" title="British literature">Literature</a></li> <li><a href="/wiki/Mass_media_in_the_United_Kingdom" title="Mass media in the United Kingdom">Media</a></li> <li><a href="/wiki/Music_of_the_United_Kingdom" title="Music of the United Kingdom">Music</a></li> <li><a href="/wiki/Religion_in_the_United_Kingdom" title="Religion in the United Kingdom">Religion</a></li> <li><a href="/wiki/Sport_in_the_United_Kingdom" title="Sport in the United Kingdom">Sport</a></li> <li><a href="/wiki/List_of_national_symbols_of_the_United_Kingdom,_the_Channel_Islands_and_the_Isle_of_Man" title="List of national symbols of the United Kingdom, the Channel Islands and the Isle of Man">Symbols</a></li> <li><a href="/wiki/Theatre_of_the_United_Kingdom" title="Theatre of the United Kingdom">Theatre</a></li> <li><a href="/wiki/Stereotypes_of_the_British" class="mw-redirect" title="Stereotypes of the British">Stereotypes of the British</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_United_Kingdom" title="List of World Heritage Sites in the United Kingdom">World Heritage Sites</a></li> <li><a href="/wiki/Anglosphere" title="Anglosphere">Anglosphere</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Countries_of_the_United_Kingdom" style="font-size:114%;margin:0 4em"><a href="/wiki/Countries_of_the_United_Kingdom" title="Countries of the United Kingdom">Countries of the United Kingdom</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/England" title="England">England</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_England" title="History of England">History</a> <ul><li><a href="/wiki/English_society" title="English society">social</a></li> <li><a href="/wiki/Timeline_of_English_history" title="Timeline of English history">timeline</a></li></ul></li> <li><a href="/wiki/Geography_of_England" title="Geography of England">Geography</a></li> <li><a href="/wiki/Politics_of_England" title="Politics of England">Politics</a></li> <li><a href="/wiki/English_law" title="English law">Law</a></li> <li><a href="/wiki/Economy_of_England" title="Economy of England">Economy</a> <ul><li><a href="/wiki/Tourism_in_England" title="Tourism in England">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_England" title="Education in England">Education</a></li> <li><a href="/wiki/Healthcare_in_England" title="Healthcare in England">Health care</a></li> <li><a href="/wiki/Homelessness_in_England" title="Homelessness in England">Homelessness</a></li> <li><a href="/wiki/Culture_of_England" title="Culture of England">Culture</a></li> <li><a href="/wiki/Religion_in_England" title="Religion in England">Religion</a></li> <li><a href="/wiki/National_symbols_of_England" title="National symbols of England">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Northern_Ireland" title="History of Northern Ireland">History</a></li> <li><a href="/wiki/Northern_Ireland#Geography_and_climate" title="Northern Ireland">Geography</a></li> <li><a href="/wiki/Politics_of_Northern_Ireland" title="Politics of Northern Ireland">Politics</a> <ul><li><a href="/wiki/Northern_Ireland_Assembly" title="Northern Ireland Assembly">Assembly</a></li> <li><a href="/wiki/Northern_Ireland_Executive" title="Northern Ireland Executive">Executive</a></li> <li><a href="/wiki/First_Minister_and_deputy_First_Minister_of_Northern_Ireland" class="mw-redirect" title="First Minister and deputy First Minister of Northern Ireland">First Minister and deputy</a></li></ul></li> <li><a href="/wiki/Law_of_Northern_Ireland" title="Law of Northern Ireland">Law</a></li> <li><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Economy</a> <ul><li><a href="/wiki/List_of_tourist_attractions_in_Ireland" title="List of tourist attractions in Ireland">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Northern_Ireland" title="Education in Northern Ireland">Education</a></li> <li><a href="/wiki/Health_and_Social_Care_(Northern_Ireland)" title="Health and Social Care (Northern Ireland)">Health care</a></li> <li><a href="/wiki/Culture_of_Northern_Ireland" title="Culture of Northern Ireland">Culture</a></li> <li><a href="/wiki/Religion_in_Northern_Ireland" title="Religion in Northern Ireland">Religion</a></li> <li><a href="/wiki/Northern_Ireland#Symbols" title="Northern Ireland">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Scotland" title="Scotland">Scotland</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Scotland" title="History of Scotland">History</a> <ul><li><a href="/wiki/Timeline_of_Scottish_history" title="Timeline of Scottish history">timeline</a></li></ul></li> <li><a href="/wiki/Geography_of_Scotland" title="Geography of Scotland">Geography</a></li> <li><a href="/wiki/Politics_of_Scotland" title="Politics of Scotland">Politics</a> <ul><li><a href="/wiki/Scottish_Parliament" title="Scottish Parliament">Parliament</a></li> <li><a href="/wiki/Scottish_Government" title="Scottish Government">Government</a></li> <li><a href="/wiki/First_Minister_of_Scotland" title="First Minister of Scotland">First Minister</a></li></ul></li> <li><a href="/wiki/Scots_law" title="Scots law">Law</a></li> <li><a href="/wiki/Economy_of_Scotland" title="Economy of Scotland">Economy</a> <ul><li><a href="/wiki/Tourism_in_Scotland" title="Tourism in Scotland">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Scotland" title="Education in Scotland">Education</a></li> <li><a href="/wiki/Healthcare_in_Scotland" title="Healthcare in Scotland">Health care</a></li> <li><a href="/wiki/Homelessness_in_Scotland" title="Homelessness in Scotland">Homelessness</a></li> <li><a href="/wiki/Culture_of_Scotland" title="Culture of Scotland">Culture</a></li> <li><a href="/wiki/Religion_in_Scotland" title="Religion in Scotland">Religion</a></li> <li><a href="/wiki/National_symbols_of_Scotland" title="National symbols of Scotland">Symbols</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Wales" title="Wales">Wales</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_Wales" title="History of Wales">History</a></li> <li><a href="/wiki/Geography_of_Wales" title="Geography of Wales">Geography</a></li> <li><a href="/wiki/Politics_of_Wales" title="Politics of Wales">Politics</a> <ul><li><a href="/wiki/Senedd" title="Senedd">Senedd</a></li> <li><a href="/wiki/Welsh_Government" title="Welsh Government">Government</a></li> <li><a href="/wiki/First_Minister_of_Wales" title="First Minister of Wales">First Minister</a></li></ul></li> <li><a href="/wiki/Welsh_law" title="Welsh law">Law</a></li> <li><a href="/wiki/Economy_of_Wales" title="Economy of Wales">Economy</a> <ul><li><a href="/wiki/Tourism_in_Wales" title="Tourism in Wales">tourism</a></li></ul></li> <li><a href="/wiki/Education_in_Wales" title="Education in Wales">Education</a></li> <li><a href="/wiki/Healthcare_in_Wales" title="Healthcare in Wales">Health care</a></li> <li><a href="/wiki/Culture_of_Wales" title="Culture of Wales">Culture</a></li> <li><a href="/wiki/Religion_in_Wales" title="Religion in Wales">Religion</a></li> <li><a href="/wiki/National_symbols_of_Wales" title="National symbols of Wales">Symbols</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold;"><div><div style="margin-bottom:-0.4em;"><ul><li><span class="nobold"><a href="/wiki/Outline_of_the_United_Kingdom" title="Outline of the United Kingdom">Outline</a></span></li><li><span class="nobold"><a href="/wiki/Index_of_United_Kingdom%E2%80%93related_articles" title="Index of United Kingdom–related articles">Index</a></span></li></ul></div> <ul><li><a href="/wiki/Category:United_Kingdom" title="Category:United Kingdom">Category</a></li> <li><a href="/wiki/Portal:United_Kingdom" title="Portal:United Kingdom">Portal</a></li></ul></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Economy_of_the_United_Kingdom" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Economy_of_the_United_Kingdom" title="Template:Economy of the United Kingdom"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Economy_of_the_United_Kingdom" title="Template talk:Economy of the United Kingdom"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Economy_of_the_United_Kingdom" title="Special:EditPage/Template:Economy of the United Kingdom"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Economy_of_the_United_Kingdom" style="font-size:114%;margin:0 4em"><a href="/wiki/Economy_of_the_United_Kingdom" title="Economy of the United Kingdom">Economy of the United Kingdom</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Companies</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/British_co-operative_movement" title="British co-operative movement">Co-operatives</a></li> <li><a href="/wiki/Category:Employee-owned_companies_of_the_United_Kingdom" title="Category:Employee-owned companies of the United Kingdom">Employee-owned companies</a></li> <li><a href="/wiki/FTSE_100_Index" title="FTSE 100 Index">FTSE 100 Index</a></li> <li><a href="/wiki/FTSE_250_Index" title="FTSE 250 Index">FTSE 250 Index</a></li> <li><a href="/wiki/FTSE_Fledgling_Index" title="FTSE Fledgling Index">FTSE Fledgling Index</a></li> <li><a href="/wiki/FTSE_SmallCap_Index" title="FTSE SmallCap Index">FTSE SmallCap Index</a></li> <li><a href="/wiki/Category:Government-owned_companies_of_the_United_Kingdom" title="Category:Government-owned companies of the United Kingdom">Government-owned companies</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Currency,<br />governance,<br />regulation</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bank_of_England" title="Bank of England">Bank of England</a> <ul><li><a href="/wiki/Governor_of_the_Bank_of_England" title="Governor of the Bank of England">Governor of the Bank of England</a></li> <li><a href="/wiki/Monetary_Policy_Committee_(United_Kingdom)" title="Monetary Policy Committee (United Kingdom)">Monetary Policy Committee</a></li></ul></li> <li><a href="/wiki/Budget_of_the_United_Kingdom" title="Budget of the United Kingdom">Budget</a></li> <li><a href="/wiki/United_Kingdom_company_law" title="United Kingdom company law">Company law</a></li> <li><a href="/wiki/Competition_and_Markets_Authority" title="Competition and Markets Authority">Competition and Markets Authority</a></li> <li><a href="/wiki/Department_for_Business_and_Trade" title="Department for Business and Trade">Department for Business and Trade</a></li> <li><a href="/wiki/Financial_Conduct_Authority" title="Financial Conduct Authority">Financial Conduct Authority</a></li> <li><a href="/wiki/Gilt-edged_securities" title="Gilt-edged securities">Gilts</a></li> <li><a href="/wiki/HM_Revenue_%26_Customs" class="mw-redirect" title="HM Revenue & Customs">HM Revenue & Customs</a></li> <li><a href="/wiki/HM_Treasury" title="HM Treasury">HM Treasury</a> <ul><li><a href="/wiki/Chancellor_of_the_Exchequer" title="Chancellor of the Exchequer">Chancellor of the Exchequer</a></li> <li><a href="/wiki/Debt_Management_Office_(United_Kingdom)" title="Debt Management Office (United Kingdom)">Debt Management Office</a></li></ul></li> <li><a href="/wiki/Office_for_Budget_Responsibility" title="Office for Budget Responsibility">Office for Budget Responsibility</a></li> <li><a href="/wiki/Pound_sterling" title="Pound sterling">Pound sterling</a> <ul><li><a href="/wiki/Banknotes_of_the_pound_sterling" title="Banknotes of the pound sterling">Banknotes</a></li> <li><a href="/wiki/Coins_of_the_pound_sterling" title="Coins of the pound sterling">Coinage</a></li></ul></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">Taxation</a></li> <li><a href="/wiki/UK_Statistics_Authority" title="UK Statistics Authority">UK Statistics Authority</a></li> <li><a href="/wiki/UK_Trade_%26_Investment" title="UK Trade & Investment">UK Trade & Investment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center"><a href="/wiki/Economic_history_of_the_United_Kingdom" title="Economic history of the United Kingdom">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Chronological</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Navigation_Acts" title="Navigation Acts">1659–1849 Navigation Acts</a></li> <li><a href="/wiki/British_Agricultural_Revolution" title="British Agricultural Revolution">Agricultural Revolution</a></li> <li><a href="/wiki/Industrial_Revolution" title="Industrial Revolution">Industrial Revolution</a></li> <li><a href="/wiki/Financial_Revolution" title="Financial Revolution">Financial Revolution</a></li> <li><a href="/wiki/Panic_of_1796%E2%80%9397" class="mw-redirect" title="Panic of 1796–97">Panic of 1796–97</a></li> <li><a href="/wiki/Corn_Laws" title="Corn Laws">1815–46 Corn Laws</a></li> <li><a href="/wiki/New_Imperialism" title="New Imperialism">New Imperialism 1830s–1945</a></li> <li><a href="/wiki/Second_Industrial_Revolution" title="Second Industrial Revolution">Second Industrial Revolution 1860s–1914</a></li> <li><a href="/wiki/Long_Depression" title="Long Depression">1873–79 Long Depression</a></li> <li><a href="/wiki/1926_United_Kingdom_general_strike" title="1926 United Kingdom general strike">1926 general strike</a></li> <li><a href="/wiki/Great_Depression_in_the_United_Kingdom" title="Great Depression in the United Kingdom">1929–39 Great Depression</a></li> <li><a href="/wiki/Marshall_Plan" title="Marshall Plan">1948–52 Marshall Plan</a></li> <li><a href="/wiki/Three-Day_Week" title="Three-Day Week">1974 Three-Day Week</a></li> <li><a href="/wiki/Winter_of_Discontent" title="Winter of Discontent">1979 Winter of Discontent</a></li> <li><a href="/wiki/Big_Bang_(financial_markets)" title="Big Bang (financial markets)">1986 Big Bang</a></li> <li><a href="/wiki/Black_Wednesday" title="Black Wednesday">1992 Black Wednesday</a></li> <li><a href="/wiki/Great_Recession_in_Europe#United_Kingdom" title="Great Recession in Europe">Late-2000s recession</a></li> <li><a href="/wiki/2008_United_Kingdom_bank_rescue_package" title="2008 United Kingdom bank rescue package">2008 bank rescue package</a></li> <li><a href="/wiki/2009_United_Kingdom_bank_rescue_package" title="2009 United Kingdom bank rescue package">2009 bank rescue package</a></li> <li><a href="/wiki/Brexit" title="Brexit">2020 Withdrawal from the European Union</a> (<a href="/wiki/Growth_deal" title="Growth deal">Growth deal</a>)</li> <li><a href="/wiki/Government_of_the_United_Kingdom%27s_financial_response_to_the_COVID-19_pandemic" class="mw-redirect" title="Government of the United Kingdom's financial response to the COVID-19 pandemic">COVID-19 pandemic</a> <ul><li><a href="/wiki/Economic_impact_of_the_COVID-19_pandemic_in_the_United_Kingdom" title="Economic impact of the COVID-19 pandemic in the United Kingdom">Impact</a></li></ul></li> <li><a href="/wiki/2021%E2%80%93present_United_Kingdom_cost-of-living_crisis" title="2021–present United Kingdom cost-of-living crisis">Cost-of-living crisis</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Recurrent</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_geography_of_the_United_Kingdom" title="Economic geography of the United Kingdom">Economic geography</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Gold_standard" title="Gold standard">Gold standard</a></li> <li><a href="/wiki/List_of_recessions_in_the_United_Kingdom" title="List of recessions in the United Kingdom">Recessions and recoveries</a></li> <li><a href="/wiki/National_champions" title="National champions">National champions policy</a></li> <li><a href="/wiki/Economic_liberalism" title="Economic liberalism">Economic liberalism</a></li> <li><a href="/wiki/Privatization" title="Privatization">Privatisation</a></li> <li><a href="/wiki/Nationalization#United_Kingdom" title="Nationalization">Nationalisation</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Nations,<br />regions,<br />cities</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_England" title="Economy of England">England</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Atlantic_Gateway_(North_West_England)" title="Atlantic Gateway (North West England)">Atlantic Gateway</a></li> <li><a href="/wiki/Economy_of_Birmingham" title="Economy of Birmingham">Birmingham</a> <ul><li><a href="/wiki/Big_City_Plan" title="Big City Plan">Big City Plan</a></li></ul></li> <li><a href="/wiki/Economy_of_Bristol" title="Economy of Bristol">Bristol</a></li> <li><a href="/wiki/Economy_of_Cornwall" title="Economy of Cornwall">Cornwall</a></li> <li><a href="/wiki/Economy_of_the_London_Borough_of_Croydon" title="Economy of the London Borough of Croydon">Croydon</a></li> <li><a href="/wiki/Economy_of_Devon" title="Economy of Devon">Devon</a></li> <li><a href="/wiki/Economy_of_Dorset" title="Economy of Dorset">Dorset</a></li> <li><a href="/wiki/Expansion_plans_for_Milton_Keynes" title="Expansion plans for Milton Keynes">Expansion plans for Milton Keynes</a></li> <li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">Fishing</a></li> <li><a href="/wiki/Economy_of_Leeds" title="Economy of Leeds">Leeds</a></li> <li><a href="/wiki/List_of_ceremonial_counties_in_England_by_GDP" title="List of ceremonial counties in England by GDP">List of counties by GDP</a></li> <li><a href="/wiki/List_of_ceremonial_counties_in_England_by_gross_value_added" class="mw-redirect" title="List of ceremonial counties in England by gross value added">List of counties by GVA</a></li> <li><a href="/wiki/Economy_of_Liverpool" title="Economy of Liverpool">Liverpool</a></li> <li><a href="/wiki/Economy_of_London" title="Economy of London">London</a> <ul><li><a href="/wiki/East_London_Tech_City" title="East London Tech City">East London Tech City</a></li> <li><a href="/wiki/London_Plan" title="London Plan">London Plan</a></li></ul></li> <li><a href="/wiki/M4_corridor" title="M4 corridor">M4 corridor</a></li> <li><a href="/wiki/M11_Corridor" class="mw-redirect" title="M11 Corridor">M11 Corridor</a></li> <li><a href="/wiki/Economy_of_Manchester" title="Economy of Manchester">Manchester</a></li> <li><a href="/wiki/Economy_of_Reading,_Berkshire" title="Economy of Reading, Berkshire">Reading</a></li> <li><a href="/wiki/Economy_of_Sheffield" title="Economy of Sheffield">Sheffield</a></li> <li><a href="/wiki/Silicon_Fen" title="Silicon Fen">Silicon Fen</a></li> <li><a href="/wiki/Economy_of_Somerset" title="Economy of Somerset">Somerset</a></li> <li><a href="/wiki/Thames_Gateway" title="Thames Gateway">Thames Gateway</a></li> <li><a href="/wiki/Tourism_in_England" title="Tourism in England">Tourism</a></li> <li><a href="/wiki/Transport_in_England" title="Transport in England">Transport</a></li> <li><a href="/wiki/Economy_of_Wiltshire" title="Economy of Wiltshire">Wiltshire</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Northern<br />Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_Belfast" title="Economy of Belfast">Belfast</a></li> <li><a href="/wiki/Transport_in_Ireland" title="Transport in Ireland">Transport</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Scotland" title="Economy of Scotland">Scotland</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_Aberdeen" title="Economy of Aberdeen">Aberdeen</a></li> <li><a href="/wiki/Agriculture_in_Scotland" title="Agriculture in Scotland">Agriculture</a></li> <li><a href="/wiki/Economy_of_Edinburgh" title="Economy of Edinburgh">Edinburgh</a></li> <li><a href="/wiki/Industrial_Revolution_in_Scotland" title="Industrial Revolution in Scotland">Industrialisation</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Fishing</a></li> <li><a href="/wiki/Economic_history_of_Scotland" title="Economic history of Scotland">History</a></li> <li><a href="/wiki/Category:Oil_and_gas_industry_in_Scotland" title="Category:Oil and gas industry in Scotland">Oil and gas</a></li> <li><a href="/wiki/Renewable_energy_in_Scotland" title="Renewable energy in Scotland">Renewable energy</a></li> <li><a href="/wiki/Silicon_Glen" title="Silicon Glen">Silicon Glen</a></li> <li><a href="/wiki/Tourism_in_Scotland" title="Tourism in Scotland">Tourism</a></li> <li><a href="/wiki/Transport_in_Scotland" title="Transport in Scotland">Transport</a></li> <li><a href="/wiki/Scotch_whisky" title="Scotch whisky">Whisky</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Economy_of_Wales" title="Economy of Wales">Wales</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agriculture_in_Wales" title="Agriculture in Wales">Agriculture</a></li> <li><a href="/wiki/Economy_of_Cardiff" title="Economy of Cardiff">Cardiff</a> <span style="font-size:85%;">(<a href="/wiki/Cardiff_Bay" title="Cardiff Bay">Cardiff Bay</a>)</span></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Fishing</a></li> <li><a href="/wiki/Economic_history_of_Wales" title="Economic history of Wales">History</a></li> <li><a href="/wiki/Industrial_Revolution_in_Wales" title="Industrial Revolution in Wales">Industrialisation</a></li> <li><a href="/wiki/Renewable_energy_in_Wales" title="Renewable energy in Wales">Renewable energy</a></li> <li><a href="/wiki/Economy_of_Swansea" title="Economy of Swansea">Swansea</a></li> <li><a href="/wiki/Tourism_in_Wales" title="Tourism in Wales">Tourism</a></li> <li><a href="/wiki/Transport_in_Wales" title="Transport in Wales">Transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">People<br />and labour</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:British_billionaires" title="Category:British billionaires">Billionaires</a></li> <li><a href="/wiki/Category:British_businesspeople" title="Category:British businesspeople">Businesspeople</a></li> <li><a href="/wiki/Demographics_of_the_United_Kingdom" title="Demographics of the United Kingdom">Demography</a></li> <li><a href="/wiki/Income_in_the_United_Kingdom" title="Income in the United Kingdom">Income</a> <ul><li><a href="/wiki/Poverty_in_the_United_Kingdom" title="Poverty in the United Kingdom">Poverty</a></li></ul></li> <li><a href="/wiki/United_Kingdom_labour_law" title="United Kingdom labour law">Labour law</a> <ul><li><a href="/wiki/United_Kingdom_employment_equality_law" title="United Kingdom employment equality law">Equal opportunities</a></li> <li><a href="/wiki/National_Minimum_Wage_Act_1998" title="National Minimum Wage Act 1998">Minimum wage</a></li> <li><a href="/wiki/Working_Time_Directive_2003" title="Working Time Directive 2003">Working Time Directive</a></li></ul></li> <li><a href="/wiki/Pensions_in_the_United_Kingdom" title="Pensions in the United Kingdom">Pensions</a></li> <li><a href="/wiki/Trade_unions_in_the_United_Kingdom" title="Trade unions in the United Kingdom">Trades unions</a> <ul><li><a href="/wiki/Trades_Union_Congress" title="Trades Union Congress">Trades Union Congress</a></li></ul></li> <li><a href="/wiki/Unemployment_in_the_United_Kingdom" title="Unemployment in the United Kingdom">Unemployment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Sectors</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/List_of_renewable_resources_produced_and_traded_by_the_United_Kingdom" title="List of renewable resources produced and traded by the United Kingdom">Resource and<br />production</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Energy_in_the_United_Kingdom" title="Energy in the United Kingdom">Energy</a>/<a href="/wiki/Renewable_energy_in_the_United_Kingdom" title="Renewable energy in the United Kingdom">Renewable energy</a> <ul><li><a href="/wiki/Biodiesel_in_the_United_Kingdom" class="mw-redirect" title="Biodiesel in the United Kingdom">Biodiesel</a></li> <li><a href="/wiki/Coal_mining_in_the_United_Kingdom" title="Coal mining in the United Kingdom">Coal</a></li> <li><a href="/wiki/Geothermal_power_in_the_United_Kingdom" title="Geothermal power in the United Kingdom">Geothermal</a></li> <li><a href="/wiki/Hydraulic_fracturing_in_the_United_Kingdom" class="mw-redirect" title="Hydraulic fracturing in the United Kingdom">Fracking</a></li> <li><a href="/wiki/Hydroelectricity_in_the_United_Kingdom" title="Hydroelectricity in the United Kingdom">Hydroelectricity</a></li> <li><a href="/wiki/Renewable_energy_in_the_United_Kingdom#Ocean_power" title="Renewable energy in the United Kingdom">Marine</a></li> <li><a href="/wiki/North_Sea_oil" title="North Sea oil">North Sea oil</a></li> <li><a href="/wiki/Solar_power_in_the_United_Kingdom" title="Solar power in the United Kingdom">Solar</a></li> <li><a href="/wiki/Wind_power_in_the_United_Kingdom" title="Wind power in the United Kingdom">Wind</a></li></ul></li> <li><a href="/wiki/British_cuisine" title="British cuisine">Food</a> <ul><li><a href="/wiki/Agriculture_in_the_United_Kingdom" title="Agriculture in the United Kingdom">Agriculture</a> <ul><li><a href="/wiki/Cider#United_Kingdom" title="Cider">Cider</a></li> <li><a href="/wiki/Wine_from_the_United_Kingdom" title="Wine from the United Kingdom">Wine</a></li> <li><a href="/wiki/Beer_in_the_United_Kingdom" title="Beer in the United Kingdom">Beer</a></li></ul></li> <li>Fishing <ul><li><a href="/wiki/Fishing_industry_in_England" title="Fishing industry in England">English</a></li> <li><a href="/wiki/Fishing_industry_in_Scotland" title="Fishing industry in Scotland">Scottish</a></li> <li><a href="/wiki/Fishing_industry_in_Wales" title="Fishing industry in Wales">Welsh</a></li></ul></li></ul></li> <li>Materials <ul><li><a href="/wiki/Forestry_in_the_United_Kingdom" title="Forestry in the United Kingdom">Forestry</a></li> <li><a href="/wiki/Mining_in_the_United_Kingdom" title="Mining in the United Kingdom">Mining</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee"><a href="/wiki/Financial_services_in_the_United_Kingdom" title="Financial services in the United Kingdom">Financial<br />services</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Baltic_Exchange" title="Baltic Exchange">Baltic Exchange</a></li> <li><a href="/wiki/Banking_in_the_United_Kingdom" title="Banking in the United Kingdom">Banking</a> <ul><li><a href="/wiki/List_of_banks_in_the_United_Kingdom" title="List of banks in the United Kingdom">List of banks</a></li> <li><a href="/wiki/List_of_building_societies#United_Kingdom" class="mw-redirect" title="List of building societies">List of UK building societies</a></li></ul></li> <li><a href="/wiki/Canary_Wharf" title="Canary Wharf">Canary Wharf</a></li> <li><a href="/wiki/City_of_London" title="City of London">The City</a></li> <li><a href="/wiki/Euronext#Euronext.liffe" title="Euronext">Euronext.liffe</a></li> <li><a href="/wiki/International_Financial_Services_District" title="International Financial Services District">Glasgow International Financial Services District</a></li> <li><a href="/wiki/Insurance_in_the_United_Kingdom" title="Insurance in the United Kingdom">Insurance</a> <ul><li><a href="/wiki/Lloyd%27s_of_London" title="Lloyd's of London">Lloyd's of London</a></li></ul></li> <li><a href="/wiki/LCH_(clearing_house)" title="LCH (clearing house)">LCH</a></li> <li><a href="/wiki/Libor" title="Libor">London Interbank Offered Rate</a></li> <li><a href="/wiki/London_Metal_Exchange" title="London Metal Exchange">London Metal Exchange</a></li> <li><a href="/wiki/London_Platinum_and_Palladium_Market" title="London Platinum and Palladium Market">London Platinum and Palladium Market</a></li> <li><a href="/wiki/London_Stock_Exchange" title="London Stock Exchange">London Stock Exchange</a> <ul><li><a href="/wiki/Alternative_Investment_Market" title="Alternative Investment Market">Alternative Investment Market</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:8em;text-align:left;background-color:#eee">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Education_in_the_United_Kingdom" title="Education in the United Kingdom">Education</a> <ul><li><a href="/wiki/International_students_in_the_United_Kingdom" title="International students in the United Kingdom">International students</a></li></ul></li> <li>Entertainment & <a href="/wiki/Media_of_the_United_Kingdom" class="mw-redirect" title="Media of the United Kingdom">Media</a> <ul><li><a href="/wiki/Cinema_of_the_United_Kingdom" title="Cinema of the United Kingdom">Cinema</a></li> <li><a href="/wiki/Gambling_in_the_United_Kingdom" title="Gambling in the United Kingdom">Gambling</a></li> <li><a href="/wiki/List_of_newspapers_in_the_United_Kingdom_by_circulation" title="List of newspapers in the United Kingdom by circulation">Newspapers</a></li> <li><a href="/wiki/Radio_in_the_United_Kingdom" title="Radio in the United Kingdom">Radio</a></li> <li><a href="/wiki/Television_in_the_United_Kingdom" title="Television in the United Kingdom">Television</a></li> <li><a href="/wiki/Theatre_of_the_United_Kingdom" title="Theatre of the United Kingdom">Theatre</a></li></ul></li> <li><a href="/wiki/Health_care_in_the_United_Kingdom" class="mw-redirect" title="Health care in the United Kingdom">Healthcare</a></li> <li><a href="/wiki/Legal_services_in_the_United_Kingdom" title="Legal services in the United Kingdom">Legal services</a></li> <li><a href="/wiki/Manufacturing_in_the_United_Kingdom" title="Manufacturing in the United Kingdom">Manufacturing</a> <ul><li><a href="/wiki/Aerospace_industry_in_the_United_Kingdom" title="Aerospace industry in the United Kingdom">Aerospace</a></li> <li><a href="/wiki/Automotive_industry_in_the_United_Kingdom" title="Automotive industry in the United Kingdom">Automotive</a></li> <li><a href="/wiki/Pharmaceutical_industry_in_the_United_Kingdom" title="Pharmaceutical industry in the United Kingdom">Pharmaceuticals</a></li> <li><a href="/wiki/List_of_exports_of_the_United_Kingdom" title="List of exports of the United Kingdom">Exports</a></li></ul></li> <li>Property <ul><li><a href="/wiki/Architecture_of_the_United_Kingdom" title="Architecture of the United Kingdom">Architecture</a></li> <li><a href="/wiki/Construction_industry_of_the_United_Kingdom" title="Construction industry of the United Kingdom">Construction</a></li> <li><a href="/wiki/Affordability_of_housing_in_the_United_Kingdom" title="Affordability of housing in the United Kingdom">Housing</a></li> <li><a href="/wiki/Real_estate_in_the_United_Kingdom" title="Real estate in the United Kingdom">Real estate</a></li></ul></li> <li><a href="/wiki/Science_and_technology_in_the_United_Kingdom" title="Science and technology in the United Kingdom">Science and technology</a> <ul><li><a href="/wiki/Internet_in_the_United_Kingdom" title="Internet in the United Kingdom">Internet</a></li> <li><a href="/wiki/Telecommunications_in_the_United_Kingdom" title="Telecommunications in the United Kingdom">Telecommunications</a></li></ul></li> <li><a href="/wiki/List_of_supermarket_chains_in_the_United_Kingdom" title="List of supermarket chains in the United Kingdom">Supermarkets</a></li> <li><a href="/wiki/Tourism_in_the_United_Kingdom" title="Tourism in the United Kingdom">Tourism</a></li> <li><a href="/wiki/Transport_in_the_United_Kingdom" title="Transport in the United Kingdom">Transport</a> <ul><li><a href="/wiki/Air_transport_in_the_United_Kingdom" title="Air transport in the United Kingdom">Aviation</a></li> <li><a href="/wiki/Structure_of_the_rail_industry_in_the_United_Kingdom" title="Structure of the rail industry in the United Kingdom">Rail</a> <ul><li><a href="/wiki/Inter-city_rail_in_the_United_Kingdom" title="Inter-city rail in the United Kingdom">Inter-city</a></li> <li><a href="/wiki/High-speed_rail_in_the_United_Kingdom" title="High-speed rail in the United Kingdom">High-speed</a></li></ul></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:center">Trade and<br />business<br />organisations</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:Business_organisations_based_in_the_United_Kingdom" title="Category:Business organisations based in the United Kingdom">Business organisations</a></li> <li><a href="/wiki/British_Bankers%27_Association" title="British Bankers' Association">British Bankers' Association</a></li> <li><a href="/wiki/British_Chambers_of_Commerce" title="British Chambers of Commerce">British Chambers of Commerce</a></li> <li><a href="/wiki/Confederation_of_British_Industry" title="Confederation of British Industry">Confederation of British Industry</a></li> <li><a href="/wiki/Co-operatives_UK" title="Co-operatives UK">Co-operatives UK</a></li> <li><a href="/wiki/Federation_of_Small_Businesses" title="Federation of Small Businesses">Federation of Small Businesses</a></li> <li><a href="/wiki/Category:Trade_associations_based_in_the_United_Kingdom" title="Category:Trade associations based in the United Kingdom">Industry trade groups</a></li> <li><a href="/wiki/Institute_of_Directors" title="Institute of Directors">Institute of Directors</a></li> <li><a href="/wiki/Make_UK" title="Make UK">Make UK</a></li> <li><a href="/wiki/UK_Payments_Administration" title="UK Payments Administration">UK Payments Administration</a></li></ul> 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