Regulator Profile
HMRC
HM Revenue & Customs
Enforcement Regulator5
Areas of regulation
100
Laws enforced
UK-wide
Quick links
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
- Stamp Act 1891 Act 1891
- Import, Export and Customs Powers (Defence) Act 1939 Act 1939
- Taxes Management Act 1970 Act 1970
- Alcoholic Liquor Duties Act 1979 Act 1979
- Customs and Excise Management Act 1979 Act 1979
- Sale of Goods Act 1979 Act 1979
- Tobacco Products Duty Act 1979 Act 1979
- Inheritance Tax Act 1984 Act 1984
- Finance Act 1986 (Part IV - Stamp Duty Reserve Tax) Act 1986
- Income and Corporation Taxes Act 1988 (historical marginal relief formula basis) Act 1988
- Carriage of Goods by Sea Act 1992 Act 1992
- SSCBA 1992 Act 1992
- Taxation of Chargeable Gains Act 1992 Act 1992
- Value Added Tax Act 1994 Act 1994
- National Minimum Wage Act 1998 Act 1998
- Capital Allowances Act 2001 Act 2001
- Finance Act 2001 Act 2001
- Proceeds of Crime Act 2002 Act 2002
- Tax Credits Act 2002 Act 2002
- Finance Act 2003, Part 4 Act 2003
- Income Tax (Earnings and Pensions) Act 2003 Act 2003
- Finance Act 2004 Act 2004
- Income Tax (Trading and Other Income) Act 2005 Act 2005
- Finance Act 2006 (Film Tax Relief) Act 2006
- Income Tax Act 2007 Act 2007
- Tribunals, Courts and Enforcement Act 2007 Act 2007
- Finance Act 2008 Act 2008
- Corporation Tax Act 2009 Act 2009
- Finance Act 2009, Schedule 55 Act 2009
- Corporation Tax Act 2010 Act 2010
- TIOPA 2010 Act 2010
- Finance Act 2012 (introduced Patent Box) Act 2012
- Finance Act 2013 (High-end TV, Animation, Video Games) Act 2013
- Finance Act 2014 (Theatre Tax Relief) Act 2014
- National Insurance Contributions Act 2014 Act 2014
- Finance Act 2015 (Diverted Profits Tax) Act 2015
- Small Business, Enterprise and Employment Act 2015 Act 2015
- UKPGA 2015/17 Act 2015
- Finance Act 2016 Act 2016
- Criminal Finances Act 2017 Act 2017
- Finance (No. 2) Act 2017 Act 2017
- Taxation (Cross-border Trade) Act 2018 Act 2018
- Finance Act 2021 (Plastic Packaging Tax) Act 2021
- Finance Act 2022 (established marginal relief from April 2023) Act 2022
- Finance (No. 2) Act 2023 (made full expensing permanent) Act 2023
- Finance Act 2024 Act 2024
- Employment Rights Act 2025 Act 2025
- Finance Act 2025 Act 2025
- Product Regulation and Metrology Act 2025 Act 2025
Secondary legislation
- Statutory Sick Pay (General) Regulations 1982 UK Statutory Instrument 1982
- Customs Traders (Accounts and Records) Regulations 1995 UK Statutory Instrument 1995
- The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995 UK Statutory Instrument 1995
- Value Added Tax Regulations 1995 UK Statutory Instrument 1995
- VAT (Special Provisions) Order 1995 UK Statutory Instrument 1995
- Corporation Tax (Instalment Payments) Regulations 1998 UK Statutory Instrument 1998
- Maternity and Parental Leave Regulations 1999 UK Statutory Instrument 1999
- Social Security Contributions (Intermediaries) Regulations 2000 UK Statutory Instrument 2000
- The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2000 UK Statutory Instrument 2000
- Social Security (Contributions) Regulations 2001 UK Statutory Instrument 2001
- ... and 41 more statutory instruments