This snapshot, taken on
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.



Below are brief descriptions of sections of the site that you may find helpful if you are a tax professional. If you are looking for more specific information, we recommend you use the index or search pages.


Tax Bulletin
Published six times a year, the content of Tax Bulletin offers an insight into the thinking of our technical specialists on particular issues.

News Releases
The latest Inland Revenue news releases.

Specialist Publications
Here you will find all our technical and reference material.

Here you will find our internal manuals containing guidance prepared for Inland Revenue staff. They are published on this site in accordance with the Code of Practice on Access to Government Information.

Here you will find recent Statutory Instruments and draft tax regulations.

Here you will find links to all Inland Revenue Budget and Pre-Budget publications and News Releases.

Electronic Business
Here you will find details of how to send and receive certain Revenue forms, returns and payments electronically.

Here you will find all our published statistics.

Tax Law Rewrite
This is an Inland Revenue project to rewrite most of the UKs primary direct tax legislation in order to make it clearer and easier to use.

Consultation Documents
All recently published Consultation Documents, Discussion Papers and Technical Notes, Regulatory Impact Assessments and Feedback Documents can be found here.

Leaflets & Booklets
Here you will find a range of leaflets and booklets that we have produced to explain different areas of tax in plain English. It includes the Practitioner series of booklets.

Here you'll find directories of all local Tax Offices and Enquiry Centres. There are also pages for specialist divisions, such as the Stamp Office and National Insurance Contributions Office.

Here you can download the Tax Return forms and help sheets for Self Assessment and Corporation Tax Self Assessment

Employers Pack
The Employer's Annual Pack contains guidance and tables to assist employers and payroll agents in completing Employer Annual Returns and operating PAYE/NICs schemes.

Internet services for PAYE
This service enables employers, agents and payroll bureau to send a range of forms and returns over the Internet.


Self Assessment
This site provides comprehensive information on all aspects of Self Assessment. You can download the Tax Return forms and help sheets.

Construction Industry Scheme
This part of the web site details new changes to taxation within the construction industry that came into effect 1 August 1999, affecting both contractors and sub-contractors.

Corporation Tax Self Assessment
Corporation Tax Self Assessment (CTSA) will be introduced for company accounting periods ending on or after 1 July 1999. This site details which companies are affected, recent developments and how to prepare. It includes sample returns and a comprehensive guide for practitioners.

Employee Share Schemes
Inland Revenue approved share schemes have tax and NICs advantages. This featured area has information and guidance on these schemes as well as information on non approved schemes and employer's NICs on unapproved share options.

Pension Schemes
Pension schemes can get valuable tax reliefs, but there are conditions that schemes have to observe. This featured area is all about these tax rules (information ranges from basic through to advanced).

Employee Share Schemes
Here you will find information on the two new plans and employer's NICs on unapproved share options together with information on existing approved schemes and other arrangements.

Individual Savings Accounts
The Individual Savings Account (ISA for short) is a new tax free scheme for saving. Here you will find guidance notes for ISA Managers.

Working Together
Here you will find details of an important partnership intended to strengthen local liaison between practitioners and Revenue offices and improve the operation of the tax system.

Capital Gains Tax
Information on Capital Gains taxation of individuals, trustees and personal representatives, ranging from introductory material through Budget cycle announcements to the Capital Gains Manual and legislation.

This page contains links to other Government web sites that you may find useful.