Resources

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.

Tax rates

The links below are to official HMRC pages showing rates and thresholds for particular taxes.

HMRC manuals

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.

Tax information and impact notes

The government publish tax information and impact notes (TIINs) for tax policy changes when the policy is final or near final.

Other HMRC resources

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.

Tax case reports

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:

Legislation

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:

Primary legislation

Secondary legislation (statutory instruments)

Claritax Books commentary

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: