CAT / FIA FTX Syllabus C. Income Tax Liabilities - Tax year - Notes ^{1 / 5}

The tax year is the year that runs from 6 April in one year to 5 April in the next

Income tax is charged in relation to tax years. 

These can also be called fiscal years or years of assessment.

The tax year runs from 6 April to 5 April. 

For example, the tax year 2023/24 runs from 6 April 2023 to 5 April 2024.