Legislation

General

The main UK legislation upon which HMRC’s taxes and duties are based is available from this area. This is not a definitive list of all departmental legislation; legislation relating to Public Acts, Explanatory Notes, Draft Statutory Instruments and Statutory Instruments from 1988 to the current day is published on the Office of Public Sector Information (OPSI) website. It is also available to purchase via the Stationery Office website. The Stationery Office charges for this service.

Bills currently before Parliament (including the current Finance Bill) can be found on the UK Parliament website.

Follow the links on the left to find out more.