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  • I found studying by Distance Learning a lot better than I thought it would be. The text books provided with the course are excellent, and I was able to complete the course a lot quicker than I would have been able to following a college-based curriculum.

    Rosemary Bishop
  • Distance learning was the perfect solution for me as i was able to fit it in around my full time job and enabled me to work from home when it suited me. The distance learning option meant I could work to my own time schedule and I was under no pressure to meet a deadline as I booked the exam when I wanted and fealt ready. The course was easy to follow and well structured and my training provider,Groves Training Limited, offered excellent support and feedback throughout the ...

    Deborah Ross
  • I would like to take this opportunity of thanking you for all your help and advice when I recently joined the International Association of Bookkeepers.   I was kept fully informed of all stages of my application and on the acceptance of my membership I was sent a certificate of membership along with a great leather folder of information. I have also needed the assistance of the compliance team when trying to move my supervision for money laundering to the IAB after ...

    Susan Longster MIAB
  • I would highly recommend distance learning as a great way to study. You need to be self-motivated but that’s great for me and it gives me the flexibility to fit studying around everything else. I can truly study at my own pace and spend more time on the areas that I find more challenging, rather than having to go at the speed of the tutor. Groves Training Services is a really committed provider which offers an excellent all round service. They have experienced, understa ...

    Jane Holland AIAAP, FIAB

Scottish rates of income tax 2017 to 2018


The Scottish Parliament have now agreed the rates and bands for Scottish income tax in 2017-18.

The Scottish Parliament has agreed that:

  • for the purposes of section 11A of the Income Tax Act 2007 (which provides for income tax to be charged at Scottish rates on certain non-savings and non-dividend income of a Scottish taxpayer), the Scottish rates and limits for the tax year 2017-18, based on someone in receipt of the standard UK personal allowance, are as follows:-  

     (a)  the Scottish basic rate is 20%, charged on income above £11,500, up to a Scottish basic rate limit of £43,000

     (b)  a Scottish higher rate of 40%, charged on income above the Scottish basic rate limit of £43,000 and up to a Scottish higher rate limit of £150,000, and

     (c)  a Scottish additional rate of 45%, charged on income above the higher Scottish rate limit of £150,000.

The revised P9X, featuring the thresholds set by the Scottish Parliament, is available here.

For further information please click here.