Provides the fully amended and annotated text of all legislation and official material relating to income tax, capital gains tax, corporation tax, national insurance contributions, tax credits, petroleum revenue tax and inheritance tax.

Includes statutes and statutory instruments; extra-statutory concessions and statements of practice; footnotes indicating amendments to legislation; cross-references; definitions; additional helpful material including Revenue and other press releases and cross-references to the HMRC Manuals.

SOURCE CURRENCY

March 2024

UPDATE INFORMATION
March 2024

• National Insurance Contributions (Reduction in Rates) Act 2024


• Notes added to reflect expected impact of Finance (No 2) Bill 2024, with links to Tolley’s Finance Bill Tracking Service


• Finance (No 2) Bill 2024 has been added in full

January 2024

• Designation of Special Tax Sites (Humber Freeport) Regulations, SI 2024/71


• Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) Regulations, SI 2024/69


• Digital Government (Disclosure of Information) (Identity Verification Services) Regulations, SI 2024/64


• Notes have been added throughout the legislation to highlight provisions which are expected to be affected by Finance Bill 2024. Links to Tolley’s Finance Bill Tracking Service have been added

December 2023

• Finance Bill 2024, as introduced to Parliament on 29 November 2023, has been added in full for reference only.
  

November 2023

• Insurance Companies (“The Long-term Business Fixed Capital”) Regulations, SI 2023/1236


• Social Security (Contributions) (Amendment No 7) Regulations, SI 2023/1172


• War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations, SI 2023/1171


• Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations, SI 2023/1148

September 2023

• Post Office Horizon Shortfall Scheme and Group Litigation Order Compensation Payments (Inheritance Tax Relief) Regulations, SI 2023/1009


• Tonnage Tax (Training Requirement) (Amendment etc) Regulations, SI 2023/983

August 2023

• Community Investment Tax Relief (Amendment of Investment Limits) Regulations 2023, SI 2023/518

July 2023

• Windsor Framework (Disclosure of Revenue and Customs Information) Regulations, SI 2023/623


• Administration of Estates Act 1925 (Fixed Net Sum) Order, SI 2023/758


• Transfer Pricing Records Regulations, SI 2023/818


• Royal Assent to Finance (No 2) Act 2023: all changes made by the Act are now reflected in the existing legislation

June 2023

• Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2023/710


• Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) Regulations, SI 2023/704


• International Tax Compliance (Amendment) Regulations, SI 2023/461


• Social Security (Scotland) Act 2018 (Disability Assistance and Information-Sharing) (Consequential Provision and Modifications) Order, SI 2022/332

May 2023

• Income Tax (Care Leaver’s Apprenticeship Bursary Payment) (Amendment) Regulations, SI 2023/482


• Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations, SI 2023/393


• Freedom of Information (Removal of References to Public Authorities) Order, SI 2023/392


• Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations, SI 2023/369


• International Organisations (Tax Exemptions Designation) Order, SI 2023/348


• Register of Overseas Entities (Disclosure and Dispositions) Regulations, SI 2023/344


• Social Security Benefits Up-rating Regulations, SI 2023/340


• Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2023/330


• Tribunal Procedure (Amendment) Rules, SI 2023/327


• Social Security Benefits Up-rating Order, SI 2023/316


• Social Security (Contributions) (Amendment No 3) Regulations, SI 2023/309


• Social Security (Contributions) (Amendment No 2) Regulations, SI 2023/308


• Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2023/307


• Research and Development (Prescribed Activities) Regulations, SI 2023/293


• Individual Savings Account (Amendment) Regulations, SI 2023/264

March 2023

• Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations, SI 2023/237


• Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations, SI 2023/236


• Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations, SI 2023/221

Taxes (Interest Rate) (Amendment) Regulations, SI 2023/216

• Social Security (Contributions) (Amendment) Regulations, SI 2023/186


• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2023/179

February 2023

• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2023/107


• International Tax Enforcement (Disclosable Arrangements) Regulations, SI 2023/38


• Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2023/36


• Register of Overseas Entities (Verification and Provision of Information) (Amendment) Regulations, SI 2022/1389


• Proceeds of Crime (Money Laundering) (Threshold Amount) Order, SI 2022/1355


• Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations, SI 2022/1321


• Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations, SI 2022/1329


• First-tier Tribunal for Scotland Local Taxation Chamber (Rules of Procedure) Regulations, SSI 2022/364


• Van Benefit and Car and Van Fuel Benefit Order, SI 2022/1288


• Pensions Act 2004 (Disclosure of Restricted Information by the Pensions Regulator) (Amendment of Specified Persons) Order, SI 2022/1285


• State Pension Revaluation for Transitional Pensions Order, SI 2022/1251


• State Pension Debits and Credits (Revaluation) Order, SI 2022/1250


• European University Institute (EU Exit) Regulations, SI 2022/1231


• Financial Services (Miscellaneous Amendments) Regulations, SI 2022/1223


• Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations, SI 2022/1203


• Tax Credits Act 2002 (Additional Payments Modification and Disapplication) Regulations, SI 2022/1208


• Insurance Contracts (Tax) (Change in Accounting Standards) Regulations, SI 2022/1165


• Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) (No 3) Regulations, SI 2022/1183


• Finance Act 2022, Part 2 of Schedule 5 (Insurance Contracts: Change in Accounting Standards) (Commencement and Savings Provision) Regulations, SI 2022/1164


• Childcare Payments (Miscellaneous Amendments) Regulations, SI 2022/1148


• Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order, SI 2022/1147


• Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) (Amendment) Regulations, SI 2022/1144


• Economic Crime (Transparency and Enforcement) Act 2022 (Commencement No 4) Regulations, SI 2022/1039

January 2023

• Finance Act 2023 is included in full and all changes are consolidated into the text of the substantive legislation


• Register of Overseas Entities (Verification and Provision of Information) Regulations, SI 2022/725
  


• Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations 2022, SI 2022/870


• Finance Act 2021, Schedule 5 (Pension Schemes: Collective Money Purchase Benefits) (Appointed Day) Regulations 2022, SI 2022/874


• Economic Crime (Transparency and Enforcement) Act 2022 (Commencement No 3) Regulations, 2022/876

December 2022

• Finance (No 2) Bill 2022


• Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2022/1243


• Double Taxation Relief and International Tax Enforcement (Luxembourg) Order, SI 2022/1055


• Registered Pension Schemes (Authorised Member Payments) Regulations, SI 2022/723


• Freedom of Information (Additional Public Authorities) Order, SI 2022/669


• Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations, SI 2022/634

November 2022

• Health and Social Care Levy (Repeal) Act 2022


• Register of Overseas Entities (Delivery, Protection and Trust Services) Regulations, SI 2022/870

August 2022

• Criminal Justice Act 2003 (Commencement No 34) and Judicial Review and Courts Act 2022 (Commencement No 1) Regulations, SI 2022/816


• Corporate Interest Restriction (Electronic Communications) Regulations, SI 2022/770


• Directions under regulation 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022


• Remote Observation and Recording (Courts and Tribunals) Regulations, SI 2022/705


• Police, Crime, Sentencing and Courts Act 2022 (Commencement No 2) Regulations, SI 2022/704


• Courts Act 2003 new ss 85A and 85B


• Amendments made by the Police, Crime, Sentencing and Courts Act 2022


• Amendments made by the Judicial Review and Courts Act 2022


• Amendments made by the Health and Care Act 2022


• European Union (Withdrawal) Act 2018 (Repeal of EU Restrictions in Devolution Legislation, etc.) Regulations, SI 2022/357

July 2022

• Energy (Oil and Gas) Profits Levy 2022


• Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order, SI 2022/690


• Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations, SI 2022/643


• Coronavirus Act 2020 (Delay in Expiry: Inquests, Courts and Tribunals, and Statutory Sick Pay) (England and Wales and Northern Ireland) Regulations, SI 2022/362

June 2022

• Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) Order, SI 2022/572


• Finance Act 2022, Schedule 6 (Dormant Assets) (Appointed Day) Regulations, SI 2022/569


• Income Tax (Exemption of Social Security Benefits) Regulations, SI 2022/529


• National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations, SI 2022/526

26 May 2022

• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2022/555


• Economic Crime (Transparency and Enforcement) Act 2022 (Commencement No 1) Regulations, SI 2022/519


• Major Sporting Events (Income Tax Exemption) (2022 Birmingham Commonwealth Games) Regulations, SI 2022/493


• Major Sporting Events (Income Tax Exemption) (UEFA Women’s EURO 2022 Finals) Regulations, SI 2022/489


• Major Sporting Events (Income Tax Exemption) (Finalissima Football Match) Regulations, SI 2022/487


• International Tax Compliance (Amendment) Regulations, SI 2022/474


• Taxation of Securitisation Companies (Amendment) Regulations, SI 2022/465


• Tribunal Procedure (Amendment) Rules, SI 2022/312
/

April 2022

• Social Security (Contributions) (Amendment No 2) Regulations, SI 2022/416


• Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order, SI 2022/399


• Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) Regulations, SI 2022/393


• Registered Pension Schemes (Miscellaneous Amendments) Regulations, SI 2022/392


• Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations, SI 2022/385


• Child Benefit and Tax Credits (Amendment) Regulations, SI 2022/346


• Social Security Contributions (Freeports) Regulations, SI 2022/313


• National Insurance Contributions Act 2022 (Application of Part 1) Regulations, SI 2022/307


• Taxation of Chargeable Gains Act 1992 (Amendment) Regulations, SI 2022/230


• National Insurance Contributions (Increase of Thresholds) Act 2022


• NICs Act 2022


• Economic Crime (Transparency and Enforcement) Act 2022


• Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2022/306


• Social Security (Contributions) (Amendment) Regulations, SI 2022/300


• Social Security Benefits Up-rating Order, SI 2022/292


• Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations, SI 2022/276


• Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations, SI 2022/275


• Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269


• Residential Property Developer Tax (Allocation of Allowance) Regulations, SI 2022/266


• Disregard and Bringing into Account of Profit and Losses on Derivative Contracts Hedging Acquisitions and Disposals of Shares Regulations, SI 2022/239

March 2022

• Employment Allowance (Increase of Maximum Amount) Regulations, SI 2022/364


• Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations, SI 2022/286


• Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations, SI 2022/275


• Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations, SI 2022/232


• Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations, SI 2022/231


• Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2022/227


• Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations, SI 2022/224


• Designation of Freeport Tax Sites (Solent Freeport) Regulations, SI 2022/186


• Designation of Freeport Tax Sites (Liverpool City Region Freeport) Regulations, SI 2022/185


• Designation of Freeport Tax Sites (East Midlands Freeport) Regulations, SI 2022/184


• Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations, SI 2022/176


• Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations, SI 2022/169


• Money Laundering and Terrorist Financing (Amendment) Regulations, SI 2022/137

February 2022

• FA 2022 published and all of the changes made by FA 2022 are fully consolidated into the legislation

December 2021

• Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order, SI 2021/1421


• Coronavirus Act 2020 (Early Expiry) (No 2) Regulations, SI 2021/1399


• Designation of Freeport Tax Sites (Freeport East) Regulations, SI 2021/1389


• London Capital and Finance Compensation Scheme (Chargeable Gains Exemption) Regulations, SI 2021/1385


• Income Tax (Qualifying Child Care) (Wales) Regulations, SI 2021/1344


• Income Tax (Exemption of Social Security Benefits) Regulations, SI 2021/1341


• Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations, SI 2021/1286


• Authorised Investment Funds (Tax) (Amendment) Regulations, SI 2021/1270


• Money Laundering and Terrorist Financing (Amendment) (No 3) (High-Risk Countries) Regulations, SI 2021/1218


• Designation of Freeport Tax Sites (Thames Freeport) Regulations, SI 2021/1195


• Designation of Freeport Tax Sites (Teesside Freeport) Regulations, SI 2021/1194


• Designation of Freeport Tax Sites (Humber Freeport) Regulations, SI 2021/1193


• Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations, SI 2021/1167


• Social Security (Switzerland) (Further provision in respect of Scotland) Order, SSI 2021/345


• Social Security (Switzerland) Order, SI 2021/1088

November 2021

• Finance Bill 2022

September 2021

• Finance (No 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations, SI 2021/1079


• Income Tax (Digital Requirements) Regulations, SI 2021/1076


• Tonnage Tax (Training Requirement) (Amendment etc) Regulations, SI 2021/1030


• Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235)
  (Amendment) Regulations, SI 2021/1010


• Tax Avoidance Schemes (Information) (Amendment) Regulations, SI 2021/980

July 2021

• All of the changes made by FA 2021 are fully consolidated into the legislation