A new UK Government took office on 11 May 2010. As a result the content on these pages may not reflect current Government policy. All statutory guidance and legislation published on this site continues to reflect the current legal position unless indicated otherwise.
The main UK legislation upon which HMRC's taxes and duties are based is available from this area.
HMRC legislation on other Government websites Links to legislation published on other Government websites such as; Bills and Public Acts, draft Statutory Instruments and Statutory Instruments
Tax treaties Information and links to reference material about double taxation agreements
Draft Legislation Links to primary and secondary legislation currently in draft
Better Regulation Including Impact Assessments published by HMRC
Consultations Consultation exercises run by HM Revenue & Customs and summaries of the responses received
Extra-Statutory Concessions and Statements of Practice Extra-Statutory Concessions and Statements of Practice as administered by HMRC
Non-Statutory Instrument secondary legislation Regulations which are excluded by primary legislation from the normal legislative requirement and so are not put before the House of Commons
