Regulator profile

HMRC

HM Revenue & Customs

Enforcement Regulator UK-wide

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.

CustomsEmployment TaxExciseTaxVat

Contact HMRC

Official guidance from HMRC

Curated guidance documents to help you understand your obligations.

View all 622 guidance documents (opens in a new tab)

Legislation that HMRC directly enforces.

Primary legislation

Secondary legislation

… and 50 more statutory instruments.

Legislation connected to HMRC’s remit but not directly enforced — establishing Acts, amendments, referenced legislation, and context.

Establishing / enabling

Administered / monitored

… and 31 more.

Referenced in enforcement

Other publications

40 additional documents from HMRC.

View all 40 documents (opens in a new tab)

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