I
- I-E computation
- ICAEW
- Ice-cream and ice lollies
- Iced tea drinks
- Identification and pooling of shares and securities
- Identification number – see Country codes
- Identification of securities
- Identification of tax treaties
- Ignorance of law
- Ijara wa-iktina
- Ill health
- Illegal supplies
- Illegal transactions
- Illegally parked vehicles
- Illegitimate children
- Illness of worker
- Illness or incapacity
- Immediate needs annuities
- Immediate post-death interest trusts
- Immigration
- Immigration control
- Immoveable property
- Immoveable property income
- Immunities and privileges
- Immunities and privileges of the EU
- Impact of scheme
- Imperfected gifts
- Imperial War Museum
- Implementation of treaties
- Implied terms
- Import duties
- Import duty relief – see Customs or excise duties
- Import VAT
- Importation
- Importation of goods
- Imported goods
- Imported services
- Importers
- Improper conduct
- Improper issue of invoice penalty
- Improved goods
- Improvement grants
- Improvements to property
- In business on own account
- In specie contributions
- In work emergency discretion fund payment
- In work emergency discretion fund schemes
- In work emergency fund payment
- In work emergency fund schemes
- In-house lawyers
- In-work credit scheme
- In-work credit/in-work emergency fund payments
- In-work emergency funds
- Inaccuracies
- Inaccurate or incomplete information penalty
- Incapacitated persons and minors
- Incapacitated taxpayers
- Incapacity benefit
- Incentive payments
- Incentive schemes
- Incentives
- Incidence of tax
- Incidental duties
- Incidental expenses
- Incidental overnight expenses
- Income
- Income and capital
- Income and corporation tax, assessment to
- Income based carried interest
- Income from land – see Property income, Schedule A
- Income not otherwise charged
- Income payment orders
- Income protection benefit
- Income protection policies
- Income receipts – see Capital or revenue receipts, Nature of income/revenue
- Income shifting
- Income streams
- Income support
- Income tax
- Income tax (late appeals)
- Income Tax (Sub-contractors in the Construction Industry) Regulations 1975
- Income tax advantage
- Income tax and corporation tax reliefs – restrictions
- Income tax calculation
- Income tax charge
- Income tax charge imposed by DR rules
- Income tax exemption
- Income tax legislation
- Income tax liability
- Income tax losses
- Income tax rates
- Income tax relief
- Income tax treatment
- Income-based carried interest
- Income-based jobseeker's allowance
- Income-producing asset
- Income-related employment and support allowance
- Incontinence products
- Incorporated friendly societies – see Friendly societies
- Incorporated goods
- Incorporating a partnership
- Incorporation
- Incorporation of partnerships
- Incorporation relief
- Incorporeal hereditaments
- Incorporeal property
- Incorrect certificates penalty
- Incorrect returns
- Increase in share capital – see Reorganisations and reductions in share capital
- Increases in scheme pension
- Incumbrances – see Debts
- Incurring late expenditure
- Indefeasible rights of use (IRUs) – see Telecommunication rights
- Indemnity – see Compensation and damages, Guarantees, Indemnity insurance, Indemnity payments, Warranty payments
- Indemnity basis
- Indemnity given by buyer
- Indemnity given by purchaser
- Indemnity insurance
- Indemnity payments
- Independent advice – see Professional advice
- Independent agents
- Independent individuals
- Independent Parliamentary Standards Authority (IPSA)
- Independent personal services – see Business profits
- Independent Police Complaints Commission (IPCC)
- Independent schools
- Index-linked gilt-edged securities
- Indexation
- Indexation allowance
- Indexation allowance (to 5 April 1998)
- India
- Indian pensions – see Foreign pensions
- Indirect demergers
- Indirect employee ownership
- Indirect employee-ownership requirement
- Indirect exports
- Indirect shareholding percentage
- Indirect tax legislation
- Indirect taxation
- Individual insolvency
- Individual investment plans
- Individual landlords
- Individual learning accounts (ILAs)
- Individual protection
- Individual residence – see Dual residence, Residence
- Individual restructuring tax reliefs
- Individual savings accounts
- Individual savings accounts (ISAs)
- Individual tax return
- Individual voluntary arrangement (IVA)
- Individuals
- Indonesia
- Inducement payments
- Inducements – see Reverse surrenders, Reverse premiums
- Industrial and agricultural processes
- Industrial and provident societies
- Industrial assurance – see Insurance companies, Insurance policies
- Industrial assurance business
- Industrial assurance companies
- Industrial buildings
- Industrial buildings allowances
- Industrial buildings and structures
- Industrial death benefit
- Industrial development grants – see Grants or subsidies
- Industrial disablement benefit
- Industrial exhibitions – see Exhibitions
- Industrial injuries disablement benefit
- Industrial plans or drawings
- Industrial plant
- Industrial samples
- Industrial societies – see Industrial and provident societies
- Industrial Tribunals – see Tribunals
- Industry
- Industry-specific valuations
- Infants
- Infected Blood Schemes
- Inflation
- Informal notices
- Information
- Information and communications technology
- Information and inspection
- Information and inspection powers
- Information held by public authorities
- Information notices
- Information powers
- Information requirements
- Information services
- Information sheets
- Information standards
- Information technology (IT)
- Information Tribunal – see Information held by public authorities
- Informer
- Ingram schemes
- Inheritance (Provision for Family and Dependants) Act 1975
- Inheritance bonds
- Inheritance tax
- Inheritance tax discretionary trust for benefit of employees (s. 86 trust)
- Inheritance tax implications
- Inheritance tax liabilities re use of trusts
- Inheritance tax liability
- Inheritance tax planning
- Inheritances – see Legacies
- Inherited property
- Injuries
- Injury payments – see Compensation and damages, Disability payments
- Inland navigations
- Inland Revenue – see HM Revenue and Customs (HMRC)
- Inland waterways
- INMARSAT
- Inner London Education Authority
- Inner London Interim Education Authority
- Innocent conduct
- Inns
- Input periods
- Input tax
- Input tax recovery
- Inquests
- Insane persons – see Illness or incapacity
- Insolvency
- Insolvency proceedings
- Insolvent companies
- Insolvent contractors
- Insolvent estates
- Insolvent trader
- Inspection
- Inspection of premises – see Compliance checks, Entry, inspection and search
- Inspection powers
- Inspectors
- Inspectors of constabulary
- Inspectors or collectors
- Installation projects
- Installed or assembled goods
- Instalment credit finance – see Conditional sale agreements, Credit sale agreements, Hire-purchase agreements
- Instalment payments
- Instinet Chi-X
- Institute of Chartered Accountants in England and Wales
- Institutional buildings
- Institutional purposes
- Institutions – see Residential accommodation/buildings
- Instructors
- Instruments
- Instruments of variation
- Insufficient funds
- Insulation
- Insulation materials – see Energy-saving materials
- Insurance agents
- Insurance and insurance services
- Insurance and reinsurance companies
- Insurance brokers – see Insurance and insurance services
- Insurance business
- Insurance companies
- Insurance company
- Insurance contracts
- Insurance costs
- Insurance intermediaries
- Insurance policies
- Insurance premium tax (IPT)
- Insurance receipts
- Insurance-related payments
- Insured fund
- Insured persons
- Intangible assets
- Intangible fixed assets
- Integral features
- Integrated schemes
- Integrated tax tribunals
- Integrated trusts
- Integration test
- Intellectual property
- INTELSAT
- Intending trader registration
- Intending traders
- Intention of parties
- Inter vivos
- Inter-American Development Bank
- Inter-Governmental Conference on the Dumping of Wastes at Sea
- Inter-Governmental Maritime Consultative Organisation
- Inter-group income – see Groups of companies
- Inter-group transfers – see Groups of companies
- Interaction of penalties
- Interaction of taxes
- Interaction with other penalties and late payment surcharges
- Interest
- Interest allowance
- Interest capacity
- Interest in a dwelling-house
- Interest in land
- Interest in possession
- Interest in possession trusts
- Interest in settled property – see Settlements
- Interest on overdue tax
- Interest on overpaid tax
- Interest on payments due to official error
- Interest on tax
- Interest on tax repayments
- Interest paid on a foreign loan
- Interest paid to overseas lenders
- Interest payable
- Interest payable on legacies
- Interest rate hedging products (IRHP)
- Interest rates
- Interest receivable
- Interest relief
- Interest-free finance
- Interest-in-possession trusts
- Interim accounting period
- Interim Commission for the International Trade Organisation
- Interim payment
- Intermeddling
- Intermediaries
- Intermediate employers
- Intermediate suppliers – see Triangulation
- Internal review
- International agreements
- International Atomic Energy Agency
- International Bank for Reconstruction and Development
- International bodies and organisations
- International Civil Aviation Organisation
- International co-operation
- International Cocoa Organisation
- International Coffee Organisation
- International considerations
- International Court of Justice
- International Development Association
- International Finance Corporation
- International Fund for Agricultural Development
- International Fund for Ireland
- International headquarters
- International Hydrographic Organisation
- International Institute for the Management of Technology
- International issues
- International Jute Organisation
- International Labour Organisation (ILO)
- International Lead and Zinc Study Group
- International Maritime Satellite Organisation (INMARSAT)
- International military headquarters
- International Monetary Fund
- International movement of capital
- International Natural Rubber Organisation
- International Oil Pollution Compensation Fund
- International organisations
- International Property Securities Exchange
- International railway rolling stock – see Rolling stock
- International Refugee Organisation
- International restructuring reliefs
- International Rubber Study Group
- International schools
- International services
- International Sugar Organisation
- International tax compliance
- International tax enforcement arrangements
- International Telecommunication Union
- International Telecommunications Satellite Organisation (INTELSAT)
- International Tin Council
- International trade
- International transport
- International transport workers
- International treaties or conventions
- International Tropical Timber Organisation
- International Trust Fund for Tuvalu
- International Union for the Protection of New Varieties of Plants
- International Whaling Commission
- International Wheat Council
- International wills
- Internationally mobile work force
- Internet
- Internet sales
- Internet service provider
- Internet services
- Internet, telephone or television
- Interpleader proceedings
- Interpretation
- Interpretation and amendments
- Interpretation of statutes
- Interpretation of treaties
- Interpreters – see Linguists, interpreters and translators
- Intestacy
- Intestacy rules
- Intestate rules
- Intra-Community acquisition of goods – see Acquisition of goods
- Intra-Community supply
- Intra-Community transport of goods
- Intra-EU movement of goods
- Intra-group asset transfers – see Groups of companies
- Intra-group income – see Groups of companies
- Intra-group relief
- Intra-group transfers
- Intrastat declarations
- Intrastat system
- Introduction
- Invalid wheelchairs and carriages
- Invalidity benefit
- Invalidity benefits
- Invalids
- Inventions – see Know-how, Patents
- Inventors – see Patents
- Inventory of the estate
- Investigation of criminal offences
- Investigations
- Investigatory powers
- Investment
- Investment asset
- Investment bonds
- Investment by trustees
- Investment clubs
- Investment companies – see Companies with investment business, Company with investment business
- Investment exchanges
- Investment expenditure
- Investment funds – see Authorised investment funds
- Investment gold scheme
- Investment grants – see Government grants and subsidies
- Investment holding companies – see Companies with investment business
- Investment in new corporate trades – see Business expansion scheme (BES), Enterprise investment scheme (EIS)
- Investment in social enterprises
- Investment income
- Investment life insurance contracts
- Investment management
- Investment or non-investment – see Rental income or trading income
- Investment plans
- Investment powers
- Investment properties
- Investment trusts
- Investments
- Investments in social enterprises
- Investor and investment
- Investor protection fund
- Investor protection schemes
- Investor's relief
- Investors relief
- Investors' relief
- Invigilators
- Invoices
- Involvement of entities or transactions lacking economic substance
- Inward entry and clearance – see Control of importation
- Inward investment support
- Inward processing relief (IPR)
- IPSA – see Independent Parliamentary Standards Authority
- IR35
- IR35 (other intermediaries)
- IR35 rules
- Ireland
- Irish gilts register
- Irish law
- Ironworks
- Islamic societies
- Isle of Man
- Issue
- Issue estoppel
- Issue of securities – see Reconstructions
- Issue of shares – see Shares and securities
- IT literacy
- Italy