Legislation

The main UK legislation upon which HMRC’s taxes and duties are based is available from this area.

HMRC legislationLinks to legislation published on HMRC's website and other Government websites that publish legislation information, including 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

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