The main UK legislation upon which HMRC’s taxes and duties are based is available from this area.
HMRC legislation on other Government websitesLinks to legislation published on other Government websites such as; Bills and Public Acts, draft Statutory Instruments and Statutory Instruments
Tax treatiesInformation and links to reference material about double taxation agreements
Draft LegislationLinks to primary and secondary legislation currently in draft
Better RegulationIncluding Impact Assessments published by HMRC
ConsultationsConsultation exercises run by HM Revenue & Customs and summaries of the responses received
Extra-Statutory Concessions and Statements of PracticeExtra-Statutory Concessions and Statements of Practice as administered by HMRC
Non-Statutory Instrument secondary legislationRegulations which are excluded by primary legislation from the normal legislative requirement and so are not put before the House of Commons