Regulator Profile

HMRC

HM Revenue & Customs

Enforcement Regulator

5

Areas of regulation

175

Laws enforced

UK-wide

Quick links

Visit official website Call 0300 200 3300

Customs Employment Tax Excise Tax Vat

What HMRC does

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance including Corporation Tax, VAT, PAYE, and excise duties.

Legal framework

Legislation that HMRC enforces.

Primary legislation

• Value Added Tax Act 1994 Act 1994
• Finance Act 2003, Part 4 Act 2003
• Corporation Tax Act 2009 Act 2009
• Corporation Tax Act 2009, Part 13 Act 2009
• Corporation Tax Act 2009 (Part 15) Act 2009
• Corporation Tax Act 2009, Part 2 Act 2009
• Corporation Tax Act 2010 Act 2010
• Corporation Tax Act 2010 (Part 10 - Close Companies) Act 2010
• Corporation Tax Act 2010, Part 24 Act 2010
• Corporation Tax Act 2010, Part 2 Act 2010
• Corporation Tax Act 2010, Part 3 Act 2010
• Corporation Tax Act 2010, Part 8 Act 2010
• Corporation Tax Act 2010, Section 1076 Act 2010
• Corporation Tax Act 2010, Section 1120 Act 2010
• Corporation Tax Act 2010, Section 439 Act 2010
• Corporation Tax Act 2010, Section 455 Act 2010
• Corporation Tax Act 2010, Section 9 Act 2010
• Digital Services Tax Act 2020 Act 2020
• Finance Act 1986, Part III Act 1986
• Finance Act 1986 (Part IV - Stamp Duty Reserve Tax) Act 1986
• Finance Act 1996, Part III Act 1996
• Finance Act 1999, Schedule 13 Act 1999
• Finance Act 2003, Part 4 Act 2003
• Finance Act 2004, Section 61 Act 2004
• Finance Act 2006 (Film Tax Relief) Act 2006
• Finance Act 2012 (introduced Patent Box) Act 2012
• Finance Act 2014 (Theatre Tax Relief) Act 2014
• Finance Act 2015, Part 3 Act 2015
• Finance Act 2021, Part 2 Act 2021
• Finance Act 2021 (Plastic Packaging Tax) Act 2021
• Finance Act 2021, Schedule 26 Act 2021
• Finance Act 2022, Part 2 Act 2022
• Finance Act 2022, Schedule 17 Act 2022
• Finance Act 2022, Section 96 Act 2022
• Import, Export and Customs Powers (Defence) Act 1939 Act 1939
• Income and Corporation Taxes Act 1988 (historical marginal relief formula basis) Act 1988
• Income Tax Act 2007 Act 2007
• Income Tax Act 2007 (Chapter 4 - Furnished Holiday Accommodation) Act 2007
• Income Tax Act 2007, Part 2 Act 2007
• Income Tax Act 2007, Part 2 Act 2007
• Income Tax Act 2007, Part 4 Act 2007
• Income Tax Act 2007, Part 5 Act 2007
• Income Tax Act 2007, Part 5 Act 2007
• Income Tax Act 2007, Part 8 Act 2007
• Income Tax (Earnings and Pensions) Act 2003 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Chapter 10 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Chapter 5 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Chapter 6 Act 2003
• Income Tax (Earnings and Pensions) Act 2003, Part 2 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Part 3 Act 2003
• Income Tax (Earnings and Pensions) Act 2003, Part 3 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Part 4 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Part 7 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 s.229-232 Act 2003
• Income Tax (Earnings and Pensions) Act 2003 s.323A Act 2003
• Income Tax (Earnings and Pensions) Act 2003 Schedule 5 Act 2003
• Income Tax (Trading and Other Income) Act 2005 Act 2005
• Income Tax (Trading and Other Income) Act 2005, Part 4 Act 2005
• Inheritance Tax Act 1984 Act 1984
• Inheritance Tax Act 1984, Part V Act 1984
• Inheritance Tax Act 1984, Part V Act 1984
• Inheritance Tax Act 1984, Section 227 Act 1984
• Inheritance Tax Act 1984, Section 7 Act 1984
• Taxation of Chargeable Gains Act 1992 Act 1992
• Taxes Management Act 1970, Section 59D Act 1970
• Taxes Management Act 1970, Section 87A Act 1970
• Value Added Tax Act 1994, Schedule 1 Act 1994
• Value Added Tax Act 1994, Schedule 10 Act 1994
• Value Added Tax Act 1994, Schedule 11 Act 1994
• Value Added Tax Act 1994, Schedule 11 Act 1994
• Value Added Tax Act 1994, Schedule 4 Act 1994
• Value Added Tax Act 1994, Schedule 4 Act 1994
• Value Added Tax Act 1994, Schedule 7 Act 1994
• Value Added Tax Act 1994, Schedule 8 Act 1994
• Value Added Tax Act 1994, Schedule 9 Act 1994
• Value Added Tax Act 1994, Section 19 Act 1994
• Value Added Tax Act 1994, Section 24 Act 1994
• Value Added Tax Act 1994, Section 25 Act 1994
• Value Added Tax Act 1994, Section 26 Act 1994
• Value Added Tax Act 1994, Section 2 Act 1994
• Value Added Tax Act 1994, Section 30 Act 1994
• Value Added Tax Act 1994, Section 31 Act 1994
• Value Added Tax Act 1994, Section 36 Act 1994
• Value Added Tax Act 1994, Section 3 Act 1994
• Value Added Tax Act 1994, Section 55A Act 1994
• Value Added Tax Act 1994, Section 6 Act 1994
• Value Added Tax Act 1994, Section 7A Act 1994
• Value Added Tax Act 1994, Section 8 Act 1994
• Value Added Tax Act 1994, Section 9 Act 1994
• Vehicle Excise and Registration Act 1994 Act 1994

Secondary legislation

• Value Added Tax Regulations 1995 UK Statutory Instrument 1995
• The Value Added Tax (Input Tax) Order 1992 UK Statutory Instrument 1992
• The Value Added Tax (Self-supply of Construction Services) Order 1989 UK Statutory Instrument 1989
• Landfill Tax (Qualifying Material) Order 2011 UK Statutory Instrument 2011
• The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 UK Statutory Instrument 2019
• Corporation Tax (Instalment Payments) Regulations 1998 UK Statutory Instrument 1998
• Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023 UK Statutory Instrument 2023
• Customs (Northern Ireland) (EU Exit) Regulations 2020 UK Statutory Instrument 2020
• Customs Traders (Accounts and Records) Regulations 1995 UK Statutory Instrument 1995
• Income Tax (CIS) (Amendment) Regulations 2024 (VAT compliance test) UK Statutory Instrument 2024
• ... and 75 more statutory instruments