HMRC

What HMRC does

Contact HMRC

Types of regulation

Official guidance from HMRC

Curated guidance documents to help you understand your obligations.

• Use the CIS online service
  Detailed Guidance
• CIS contractor obligations on GOV.UK
  Detailed Guidance
• Register as an employer
  Detailed Guidance
• What is the construction industry scheme
  Detailed Guidance
• If you cannot pay your tax bill on time
  Detailed Guidance
• Corporation Tax rates
  Detailed Guidance
• Pay a CIS late filing penalty
  Detailed Guidance
• Register for HMRC taxes
  Detailed Guidance

View all 271 guidance documents →

Legal framework

Legislation that HMRC directly 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
• Hydrocarbon Oil Duties 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
• Social Security Administration 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
• Finance Act 1999 Act 1999
• Finance Act 2000 Act 2000
• 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
• Finance Act 2007, Schedule 24 (Penalties for errors) Act 2007
• 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
• Small Charitable Donations Act 2012 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
• Self-build and Custom Housebuilding Act 2015 Act 2015
• SBEEA 2015 Act 2015
• Stamp Duty Land Tax Act 2015 Act 2015
• Finance Act 2016 Act 2016
• Criminal Finances Act 2017 Act 2017
• Finance Act 2017 Act 2017
• Finance (No. 2) Act 2017 Act 2017
• Taxation (Cross-border Trade) Act 2018 Act 2018
• Finance Act 2020 Act 2020
• 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
• FA 2025 Act 2025
• Finance Act 2024 (Supply chain fraud measures) Act

Secondary legislation

• Statutory Sick Pay (General) Regulations 1982 UK Statutory Instrument 1982
• The Statutory Maternity Pay (General) Regulations 1986 UK Statutory Instrument 1986
• 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
• The Value Added Tax (Special Provisions) Order 1995 UK Statutory Instrument 1995
• Value Added Tax Regulations 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
• ... and 51 more statutory instruments

Related legislation

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

Other publications

40 additional documents from HMRC.

• Construction Industry Scheme: a guide for contractors and subcontractors (CIS 340)
• Landfill Tax rates
• VAT Tertiary Legislation
  Published 24 April 2024
• VAT refunds for constructing a new charity building
  Published 5 December 2023
• VAT refunds for conversions if you are a DIY housebuilder
  Published 5 December 2023

View all 40 documents →