In this permanent resources area you can find links to legislation, explanatory notes, HMRC manuals and a variety of other material. All the links are to online guidance that is available without charge and without your having to sign up for any subscription service.
By linking directly to the HMRC site or to other official resources, you can be sure that you are always viewing the most current version of any official guidance.
Your attention is drawn to the disclaimers in our terms and conditions. By using this site, you are deemed to have accepted those terms and conditions.
Although the HMRC manuals have no statutory force, they are a free resource that is of great potential value to tax specialists, as long as they are used appropriately.
The first link below is to an A-Z listing of all the HMRC manuals. Some of the manuals that are likely to be of particular day-to-day use for practitioners are then listed.
- A-Z of all manuals
- Business income
- Capital allowances
- Capital gains
- Company taxation
- Corporate Intangibles Research and Development
- Employment Income
- Employment Related Securities
- Employment Status
- Inheritance Tax
- National Insurance
- Property Income
- Residence, Domicile and Remittance Basis
- Savings and Investment
- Stamp Duty Land Tax
- Trust Registration Service
- Trusts, Settlements and Estates
- VAT manuals (A-Z listing)
- Venture Capital Schemes
This part of this website will gradually be expanded. It shows a selection of HMRC resources other than the manuals and tax rates already covered above.
- Annual tax on enveloped dwellings
- Capital gains tax
- Child benefit calculator
- Construction Industry Scheme – general enquiries
- Contact HMRC
- Corporation tax – general enquiries
- Court claims, debt and bankruptcy
- Dealing with HMRC
- Employers – general enquiries
- Excise Notice LFT1: a general guide to Landfill Tax
- HMRC services – sign in or register
- HMRC webinars across a wide range of topics
- Income tax
- Inheritance tax
- National Insurance
- Self assessment (and HMRC general enquiries here)
- Tax codes
- Tax credits – general enquiries
- Tax on dividends
- Tax on savings interest
- VAT (and HMRC general enquiries here)
Case reports are available free of charge on the website of the British and Irish Legal Information Institute (BAILII).
Some of the elements of greatest interest to tax practitioners are listed below:
There is no full database of UK tax legislation that is available free of charge. The following links provide many of the key tax provisions, but care should be taken to check when each Act or other piece of legislation was last updated:
- Capital Allowances Act 2001
- Companies Act 2006
- Corporation Tax Act 2009
- Corporation Tax Act 2010
- Finance (No. 2) Bill 2023
- Finance Act 2023
- Finance Act 2022
- Finance Act 2021
- Finance Act 2020
- Income and Corporation Taxes Act 1988
- Income Tax Act 2007
- Income Tax (Earnings and Pensions) Act 2003
- Income Tax (Trading and Other Income) Act 2005
- Inheritance Tax Act 1984
- Taxation (International and Other Provisions) Act 2010
- Taxation of Chargeable Gains Act 1992
- Taxes Management Act 1970
- Value Added Tax Act 1994
Secondary legislation (statutory instruments)
This Claritax News website is provided by the editorial team at Claritax Books.
Claritax Books publishes detailed commentary on a wide range of UK taxes. See the following links for an overview, and then full details are given on the Claritax Books site for each book, including tables of contents and sample extracts:
These items, which are initially published as news stories, also form a library for longer term reference. They provide a very quick overview of the topic in question.