Tax Policy Explainers

The Chartered Institute of Taxation is an educational charity with a mission to advance public education in taxation – that is, to improve people’s understanding of how the tax system works and the implications of tax changes for individual taxpayers and for the UK as a whole.

Tax is central to the political debate but often debates between politicians generate more heat than light.

That’s why, as well as making our experts available to the media, we used our technical expertise to produce a series of 'explainers’ providing background and non-partisan explanation on the tax issues. Not taking sides, but informing the political debate and working for greater public understanding -

Tax and the state pension  (31 May)

Tax avoidance and the tax gap (7 June, updated 11 June) (watch our video explainer)

National insurance (10 June, updated 11 June) (watch our video explainer)

Non-doms (12 June) (watch our video explainer)

The general election and Scotland (tax powers) (21 June)

VAT on school fees (21 June)

Capital Gains Tax (21 June) (watch our video explainer)

Worker status (27 June)

How UK tax laws are made (21 June) (NB. This explainer was produced by our colleagues at the Association of Taxation Technicians)

For additional information on tax issues

Read about how the CIOT thinks the tax system can be improved – our open letter to the political parties prior to the general election taking place- Priorities for tax administration in the next Parliament

Guidance on navigating the tax system can be found at the website of the CIOT’s Low Incomes Tax Reform Group

Educational videos for taxpayers have been produced by our colleagues at the Association of Taxation Technicians

Analysis and research from the UK’s leading independent economics research institute – the Institute for Fiscal Studies can be found at: TaxLab and Election 2024 microsite