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UK Act of Parliament
2001
United Kingdom
Capital Allowances Act 2001
At a glance
Enforced by
What's here
12 compliance obligations, 4 practical guides across 2 topics · 5 journeys
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 11
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Stop your sole trader business
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Manage your tax compliance
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File your first Corporation Tax return
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Corporation Tax quick compliance check
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Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesSupporting — topic alignment
3 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Introduction
Browse 6 other sections in this Part — procedural / definitional / commencement
Claims for capital allowances
“Northern Ireland firm” etc
NI rate activity treated as separate trade
No double allowances
Interaction between fixtures claims and other claims
Interpretation
Part 2 — Plant and machinery allowances
Allocation of long-life asset expenditure to pool
Amended 1 timeSpecial rate expenditure
Amended 1 timeApplication of Chapter to part of expenditure
Amended 1 timeDisposal value of special rate assets
Amended 1 timeSpecial rate cars: discontinued activity continued by relevant company
Amended 1 timeDisposal events in respect of cushion gas
Amended 1 time“Leasing”, “overseas leasing” etc.
Amended 4 timesThe designated period
Amended 5 timesExcess allowances: connected persons
Amended 6 timesProhibited allowances: connected persons
Amended 6 timesNotice and joint lessees
- Notify HMRC when leasing plant or machinery to joint lessees Any Person
Notice postponing first-year or writing-down allowance
Amended 1 timeClaim for deferment
Amended 2 timesRequirement to notify where no entitlement to defer amounts
- Notify HMRC if you lose entitlement to defer ship capital allowances Any Person
Ships which are not qualifying ships
Amended 2 timesConnected persons
Amended 4 timesMeaning of “offshore infrastructure”
Amended 2 timesExceptions to section 161C(2)
Amended 2 timesRing fence trade a separate qualifying activity
Amended 4 timesExpenditure in anticipation of approval of abandonment programme
Amended 27 timesAllowance in respect of certain services related to decommissioning
Amended 18 timesAllowance where decommissioning undertaken for other participators in oil field
Amended 18 timesDisposal values on cessation of ownership
Amended 1 timeEquipment lessor has right to sever fixture that is not part of building
Amended 2 timesPurchaser of land giving consideration for fixture
Amended 2 timesPurchaser of land discharging obligations of equipment lessee
Amended 2 timesPurchaser of land discharging obligations of client under energy services agreement
Amended 2 timesSection 187A: supplementary provision
- Prove eligibility for capital allowances on fixtures Any Person
Disposal values in relation to fixtures: general
Amended 5 timesElection to apportion sale price on sale of qualifying interest
Amended 3 timesElections under sections 198 and 199: procedure
Amended 4 timesAmendment of returns etc.
- Amend your tax return if details regarding capital allowances change Any Person
Appeals etc.
Amended 6 timesReduction of annual investment allowance and first-year allowances
Amended 2 timesEffect of significant reduction in use for purposes of qualifying activity
Amended 1 timeCars: disposal value in avoidance cases
Amended 1 timeSale and leaseback, etc.
Amended 2 timesDisposal values: section 215
Amended 8 timesMeaning of “finance lease”
Amended 5 timesAllocation of expenditure to a chargeable period
Amended 14 timesMeaning of “sale and finance leaseback”
Amended 3 timesDisposal value restricted
Amended 1 timeSale and leaseback: election for special treatment
Amended 2 timesApplication of sections 228B and 228C
Amended 2 timesS's income or profits etc : deductions
Amended 2 times- Limit tax deductions for sale and leaseback payments Any Person
S's income or profits: termination of leaseback
Amended 2 timesLessor’s income or profits: termination of leaseback
Amended 2 timesLeaseback not accounted for as finance lease in S's accounts
Amended 2 timesSections 228A to 228G: supplementary
Amended 2 timesDisposal of plant or machinery subject to lease where income retained
Amended 2 timesOther definitions for the purposes of s.228K
Amended 2 timesCalculation of present value
Amended 2 timesRental rebate
Amended 2 timesNo annual investment allowance or first-year allowance in respect of additional VAT liability
Amended 4 timesRestriction on B’s qualifying expenditure: general
Amended 6 timesRestriction on B’s qualifying expenditure: sale and finance leaseback
Amended 1 timeTrades
Amended 3 timesUK furnished holiday lettings businesses
Amended 3 timesEEA furnished holiday lettings businesses
Amended 2 timesMines, transport undertakings etc.
Amended 3 timesCompanies with investment business
Amended 8 timesIntroductory
Amended 1 timeDifferent giving effect rules for BLAGAB
Amended 16 timesSupplementary
Amended 8 timesSpecial leasing: income tax
Amended 2 timesSpecial leasing: long-term business
Amended 2 timesSpecial leasing: leasing partnerships
Amended 2 timesEmployments and offices
Amended 2 timesFirst-year tax credits
Amended 2 timesCo-ownership schemes: carrying on qualifying activity
Amended 2 timesCo-ownership schemes: calculation of allowance after election
Amended 2 timesCo-ownership schemes: effect of election for participants
Amended 2 timesElection where predecessor and successor are connected persons
Amended 5 timesEffect of election
Amended 1 timeRestriction on effect of election
Amended 1 timeTerms relating to emissions
Amended 1 timeHire cars for disabled persons
Amended 1 timeMeaning of “assigns”
Amended 1 timeBrowse 165 other sections in this Part — procedural / definitional / commencement
Expenditure incurred before qualifying activity carried on
Use for other purposes of plant or machinery: property businesses
Qualifying activities
UK furnished holiday lettings businesses
Ordinary overseas property business
Managing the investments of a company with investment business
Special leasing of plant or machinery
Employments and offices
Buildings
Interests in land
Demolition costs
Fire safety
Safety at designated sports grounds
Safety at regulated stands at sports grounds
Personal security
Expenditure on plant or machinery for long funding leasing not qualifying expenditure
Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain cases
Restriction on qualifying expenditure in case of employment or office
Exclusion where sums payable in respect of depreciation
Production animals etc.
AIA qualifying expenditure
First-year allowances available for certain types of qualifying expenditure only
Miscellaneous exclusions from section 40 (expenditure for Northern Ireland purposes etc.)
Exclusion of plant or machinery partly for use outside Northern Ireland
Effect of plant or machinery subsequently being primarily for use outside Northern Ireland
ICT expenditure incurred by small enterprises
Section 45A exclusion: feed-in tariffs and renewable heat incentives
Certification of energy-saving plant and machinery
Energy-saving components of plant or machinery
Expenditure on cars with low carbon dioxide emissions
Expenditure on plant or machinery for gas refuelling station
Expenditure on plant or machinery for electric vehicle charging point
Expenditure on plant and machinery for use wholly in a ring fence trade
Certification of environmentally beneficial plant and machinery
Expenditure on plant and machinery for use in designated assisted areas
Exclusion of plant or machinery partly for use outside designated assisted areas
Power to amend conditions
Exclusion of plant or machinery partly for use outside special tax sites
Effect of failing to comply with ongoing requirements
Expenditure of small or medium-sized enterprises: companies
Expenditure of small or medium-sized enterprises: businesses
Whether company is a member of a large or medium-sized group
Time when expenditure is incurred
Entitlement to annual investment allowance
First restriction: companies
Second restriction: groups of companies
Companies and groups: meaning of “related”
Fifth restriction: qualifying activities under common control
Qualifying activities: meaning of control
Sixth restriction: allocation where profits chargeable at NI rate
Operation of annual investment allowance where restrictions apply
Special provision for long chargeable periods
Prevention of double relief
The different kinds of pools
Amount of allowances and charges
Writing-down allowances for small pools
Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure
Meaning of “disposal receipt” and “disposal event”
General limit on amount of disposal value
Cases in which disposal value is transition value
Cases in which disposal value is nil
Case in which no disposal value need be brought into account
Leased assets: arrangements reducing disposal value of asset
The final chargeable period
List of provisions outside this Chapter about disposal values
SME partnership entering NI corporation tax regime
SME partnership leaving NI corporation tax regime
Plant or machinery treated as owned by person entitled to benefit of contract, etc.
Disposal value on cessation of notional ownership
Plant or machinery provided by lessee
Entitlement to capital allowances
Long funding finance lease: amount of capital expenditure
Disposal events and disposal values
Introductory
Lessee: requirement for tax return treating lease as long funding lease
“Funding lease”
“Plant or machinery lease”
Derived leases of plant or machinery: term and rentals
The finance lease test
The lease payments test
Excluded leases of background plant or machinery for a building
The disqualifications
Plant or machinery leased with land: low percentage value
Transfers, assignments etc by lessee
Change in accountancy classification of long funding lease
Long funding operating lease: extension of term of lease
Extension of term of lease that is not a long funding lease
Increase in proportion of residual amount guaranteed: review of status
“Termination value”
General definitions
Power to vary the meaning of certain expressions
Software and rights to software
Limit on disposal values
General limit on amount of writing-down allowance
Vehicles provided for purposes of employment or office
Extended meaning of “car”
Qualifying hire cars
Cases in which short-life asset treatment is ruled out
Short-life asset pool
Short-life assets provided for leasing
Sales at under-value
Application of Chapter to part of expenditure
Fixtures etc.
Railway assets
Cars
Expenditure to which the monetary limits apply
The monetary limit
Later claims
The overseas leasing pool
Excess allowances: standard recovery mechanism
Excess allowances: special provision for ships
Prohibited allowances: standard recovery mechanism
Mitigation of regime
Minor definitions
Election to use the appropriate non-ship pool
Disposal events and single ship pool
Effect of deferment
Amount taken into account in respect of old ship
Notice attributing deferred amounts to new expenditure
Deferred amounts attributed to earlier expenditure first
Variation of attribution
Exclusions: later events
Exclusions where expenditure not incurred by shipowner
Ships under 100 tons
Expenditure on plant or machinery incurred by participator
Participator’s expenditure attributable to plant or machinery
Meaning of “fixture” and “relevant land”
Meaning of “equipment lease” and “lease”
Meaning of “energy services agreement”
Person with interest in relevant land having fixture for purposes of qualifying activity
Equipment lessee has qualifying activity etc.
Energy services providers
Fixture on which a research and development allowance has been made
Identifying the qualifying interest in special cases
Cessation of ownership of equipment lessor
Disposal values in avoidance cases
Interpretation
Reduction of allowances and charges on expenditure in single asset pool
Single asset pool etc.
Scope of Chapter
Where Chapter applies
When there is qualifying change in relation to C
When company is owned by consortium and consortium members
Ownership proportion
Relevant tax written-down value
Limiting conditions
Old and new accounting periods
When there is excess of allowances in pool: amount of excess
Apportionment of proceeds of disposal of relevant plant and machinery
Cap on first-year allowances: zero-emission goods vehicles
Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas
Apportionment of expenditure incurred partly for NI rate activity
Allowances and charges on expenditure in single asset pool
Application of Chapter to partnerships
“Main rate activity”
Hire-purchase etc.
Introduction
Additional VAT liability generates first-year allowance or annual investment allowance
Additional VAT rebate generates disposal value
Limit on disposal value where additional VAT rebate
B’s qualifying expenditure if lessor not bearing non-compliance risk
Effect of election under section 227 on additional VAT liability
Professions and vocations
Partnership using property of a partner
Use of plant or machinery for business entertainment
Part 2A — STRUCTURES AND BUILDINGS ALLOWANCES
Evidence of qualifying expenditure etc
- Create or obtain an allowance statement for building tax relief Any Person
Browse 37 other sections in this Part — procedural / definitional / commencement
Structures and buildings allowances
Capital expenditure incurred on construction
Sale by a developer: used buildings or structures
Acquisition or alteration of land etc
Provision of plant or machinery
Expenditure on renovation, conversion or incidental repairs
Preparation of sites
Apportionment of sums partly referable to non-qualifying assets
Expenditure incurred before qualifying activity carried on
Meaning of “ special tax site qualifying expenditure ”
Apportionment
Power to amend meaning of “ special tax site qualifying expenditure ” etc
Qualifying activities
Property businesses
Companies with investment business
Qualifying use
Exclusion: residential use
Use for the purposes of a property business
Effect of creation of subordinate interest
Proportionate adjustment in certain cases
Carrying on of highway undertakings
Cases where highway concession is to be treated as extended
Introduction
Additional VAT rebates
Adjustment for pre-April 2020 allowance
Trades
... UK property businesses and ... overseas property businesses
Mines, transport undertakings etc
Companies with investment business
Apportionment of allowances
Different giving effect rules for BLAGAB
Supplementary
Anti-avoidance: general
Co-ownership schemes: carrying on qualifying activity
Co-ownership schemes: calculation of allowance after an election
Treatment of leases
Meaning of “lease” etc
Part 3 — Industrial buildings allowances
Trades and undertakings which are “qualifying trades”
Amended 1 timeCalculation of allowance after sale of relevant interest
Amended 1 timeOverall limit on balancing charge
Other duties (1) — Crown / regulator
- HMRC must limit balancing charges to the total allowances you received Statutory regulator
Interpretation of section 325
Amended 3 timesCapital value provisions: interpretation
Amended 3 timesBuildings temporarily out of use
Amended 6 timesBuildings for miners etc. : carry-back of balancing allowances
Amended 2 timesBrowse 41 other sections in this Part — procedural / definitional / commencement
Industrial buildings allowances
Preparation of sites for plant or machinery
Building used for welfare of workers
Parts of trades and undertakings
Exclusion of dwelling-houses, retail shops, showrooms, hotels and offices etc.
Building used by more than one licensee
Non-industrial part of building disregarded
General rule as to what is the relevant interest
Election to treat grant of lease exceeding 50 years as sale
Meaning of references to carrying on a trade as a developer
Purchase of unused building where developer not involved
Purchase of used building from developer
Application of sections 295 and 296
Purchase of building within 2 years of first use
Qualifying enterprise zone expenditure where section 295 or 296 applies
Purchase of building within 2 years of first use
Amount of initial allowance and period for which allowance made
Building not industrial building when first used etc.
Grants affecting entitlement to initial allowances
Entitlement to writing-down allowance
When balancing adjustments are made
Balancing event where hotel not qualifying hotel for 2 years
Building not an industrial building etc. throughout
Net allowances
Introduction
Writing off initial allowances
Writing off writing-down allowances
Writing off research and development allowances
Writing off expenditure when building not an industrial building
Writing off or increase of expenditure where balancing adjustment made
Crown or other person not within the charge to tax entitled to the relevant interest
Carrying on of highway undertakings
The relevant interest
Balancing adjustment on ending of concession
Cases where highway concession is to be treated as extended
Additional VAT liabilities and writing-down allowances
Additional VAT liabilities and writing off initial allowances
Additional VAT rebates and writing off qualifying expenditure
Requisitioned land
Provisions applying on termination of lease
Meaning of “lease” etc.
Part 3A — Business Premises Renovation Allowances
Calculation of balancing adjustments
- Calculate balancing adjustments when selling or disposing of assets Any Person
Browse 14 other sections in this Part — procedural / definitional / commencement
Business premises renovation allowances
Meaning of “qualifying expenditure”
Meaning of “qualifying building”
Interest acquired on completion of conversion
Entitlement to writing-down allowances
Amount of allowance
Grants affecting entitlement to allowances
When balancing adjustments are made
Balancing events
Introduction
Writing off initial allowances and writing-down allowances
Introduction
Additional VAT liabilities and writing off initial allowances
Meaning of “lease” etc.
Part 4 — Agricultural buildings allowances
Meaning of “husbandry”
Amended 1 timeOverall limit on balancing charge
- Check the maximum limit on balancing charges for capital allowances Any Person
Interpretation of section 389
Amended 3 timesUK property businesses
Amended 11 timesBrowse 13 other sections in this Part — procedural / definitional / commencement
Agricultural buildings allowances
Interest conveyed or assigned by way of security
Capital expenditure on construction of agricultural building
Purchase of relevant interest before first use of agricultural building
Different relevant interests in different parts of the related agricultural land
Entitlement to writing-down allowance
First use of building not for purposes of husbandry, etc.
Chargeable period when balancing adjustment made
Allowance limited to residue of qualifying expenditure
Final writing-down allowance
Proceeds from balancing events
Calculation of balancing adjustment
Balancing allowances restricted where sale subject to subordinate interest etc.
Part 4A — FLAT CONVERSION ALLOWANCES
Browse 14 other sections in this Part — procedural / definitional / commencement
Flat conversion allowances
Meaning of “qualifying expenditure”
Meaning of “qualifying flat”
High value flats
General rule as to what is the relevant interest
Interest acquired on completion of conversion
Initial allowances
Amount of allowance
Meaning of “the residue of qualifying expenditure”
Balancing events
Calculation of balancing adjustments
Apportionment of sums partly referable to non-qualifying assets
Provisions applying on termination of lease
Meaning of “lease” etc.
Part 5 — Mineral extraction allowances
Relationship between main types of qualifying expenditure
Amended 1 timeExpenditure excluded from being qualifying expenditure
Amended 2 timesQualifying expenditure on acquiring a mineral asset
Amended 1 timeReduction where premium relief previously allowed
Amended 4 timesNon-ring fence trades: expenditure on restoration within 3 years of ceasing to trade
Amended 5 timesFirst-year allowances available for certain types of qualifying expenditure
Amended 5 timesTime when expenditure is incurred
Amended 5 timesArtificially inflated claims for first-year allowances
Amended 5 timesRing fence trades: expenditure on site restoration
Amended 5 times“Notional accounting period”
Amended 5 timesSite restoration services supplied by connected person
Amended 5 timesRestriction on allowance available
Amended 5 timesAllowance where site restoration undertaken for other participators in oil field
Amended 5 timesAmount of allowances and charges
Amended 1 timeUnrelieved qualifying expenditure: entry to cash basis
Amended 1 timeMeaning of “disposal receipt”
Amended 2 timesSections 421 and 422: amount of disposal value to be brought into account
Amended 2 timesBrowse 15 other sections in this Part — procedural / definitional / commencement
Meaning of “mineral asset”
Qualifying expenditure on mineral exploration and access
Pre-trading exploration expenditure
Pre-trading expenditure on plant or machinery
Acquisition of oil licence from non-trader
Assets generally: limit is residue of previous trader’s qualifying expenditure
Transfers of mineral assets within group: supplementary
Determination of entitlement or liability
Disposal value restricted in case of interest in land
Receipt of capital sum
Pre-trading expenditure
Ceasing to work mineral deposits
Notional allowances
Treatment of demolition costs
Shares in assets
Part 6 — Research and development allowances
Disposal values and disposal events
Amended 2 times- Report disposal value when you stop owning a business asset Any Person
Additional VAT rebate generates disposal value
Amended 1 timeGiving effect to allowances and charges
Amended 2 timesBrowse 4 other sections in this Part — procedural / definitional / commencement
Qualifying expenditure incurred for purposes of NI rate activity
Allowances
Balancing charges
Effect on balancing charges of additional VAT rebates in earlier chargeable periods
Part 7 — Know-how allowances
Disposal values
Amended 2 times- Account for sale proceeds when selling business know-how Any Person
Persons leaving cash basis
Amended 2 timesBrowse 7 other sections in this Part — procedural / definitional / commencement
Know-how allowances
Pooling of expenditure
Determination of entitlement or liability
Amount of allowances and charges
Available qualifying expenditure
Allocation of qualifying expenditure to pools
Unrelieved qualifying expenditure: entry to cash basis
Part 8 — Patent allowances
Persons having qualifying non-trade expenditure: income tax
Amended 2 timesAnti-avoidance: limit on qualifying expenditure
Amended 2 timesMeaning of “income from patents”
Amended 2 timesBrowse 8 other sections in this Part — procedural / definitional / commencement
Part 9 — Dredging allowances
Dredging allowances
Amended 1 timeWriting-down allowances
- Claim tax relief for dredging expenditure Any Person
Giving effect to allowances
Amended 2 timesBrowse 1 other section in this Part — procedural / definitional / commencement
Part 10 — Assured tenancy allowances
Qualifying dwelling-houses: exclusions
Amended 1 timeGiving effect to allowances and charges
Amended 9 timesBrowse 23 other sections in this Part — procedural / definitional / commencement
Allowances available in relation to old expenditure only
Meaning of “approved body”
Expenditure on the construction of a building
Introduction
Interest acquired on completion of construction
Merger of leasehold interest
Purchase of dwelling-house sold unused by developer
Requirements relating to the landlord
Dwelling-house ceasing to be qualifying dwelling-house
Basic rule for calculating amount of allowance
Calculation of allowance after sale of relevant interest
Allowance limited to residue of qualifying expenditure attributable to dwelling-house
Qualifying expenditure attributable to dwelling-house
Residue of qualifying expenditure attributable to dwelling-house
Balancing events
Proceeds from balancing events
Starting expenditure
Writing off initial allowances
Writing off writing-down allowances
Writing off or increase of expenditure where balancing adjustment made
Treatment of demolition costs
Apportionment of sums partly referable to non-qualifying assets
Meaning of “dwelling-house”, “lease” etc.
Part 11 — Contributions
The general rule excluding contributions
Amended 1 timeConditions for contribution allowances under Parts 2 , 2A ... and 5
Amended 6 timesIndustrial buildings
Amended 1 timeBrowse 2 other sections in this Part — procedural / definitional / commencement
Part 12 — Supplementary provisions
Management assets
Amended 6 timesEffect of successions
Amended 6 timesTransfer of insurance company business
Amended 12 timesTransfer or division of UK business
Amended 13 timesProcedure for determining certain questions affecting one or more persons
Amended 2 timesQuestions to which procedure in section 563 applies
Amended 3 timesSales treated as being for alternative amount: introductory
Amended 4 timesElections: supplementary
Amended 4 timesAvoidance affecting proceeds of balancing event
Amended 4 timesMeaning of “connected” persons
Amended 1 timeSection 575: supplementary
Amended 1 timeOther definitions
Amended 7 timesBrowse 9 other sections in this Part — procedural / definitional / commencement
“Additional VAT liability” and “additional VAT rebate”
Chargeable period in which, and time when, additional VAT liability or rebate accrues
Consideration to be treated as nil
Circumstances in which oil licence relates to undeveloped area
Disposal of oil licence with exploitation value
Application of sections 558 and 559
Apportionment where property sold together
Commencement and transitional provisions and savings
Repeals
Schedules
Browse 1 other Schedule — structural / supplementary
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
Browse 1 other unclassified section
First-year tax credits
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- First-year allowances (opens in a new tab) Detailed Guidance
- Writing down allowances (opens in a new tab) Detailed Guidance
- Full expensing guidance (opens in a new tab) Detailed Guidance
- Annual Investment Allowance (opens in a new tab) Detailed Guidance
- Claim capital allowances (opens in a new tab) Detailed Guidance
- Expenses if you're self-employed (opens in a new tab) Detailed Guidance
- What you must do as a CIS subcontractor (opens in a new tab) Detailed Guidance
- Trading allowance (GOV.UK) (opens in a new tab) Detailed Guidance
- Stop being self-employed (opens in a new tab) Detailed Guidance
- Scottish income tax rates (gov.scot) (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Regulators
Learn more about the bodies that enforce this legislation.