Collection
HMRC Statements of Practice
Find Statements of Practice that explain the way HMRC interpret legislation and the way HMRC apply the law in practice.
Statements of Practice explain the way HMRC interpret legislation and the way HMRC applies the law in practice.
皇冠体育appy do not affect a taxpayer鈥檚 right to argue for a different interpretation, if necessary in an appeal to an independent tribunal.
Statements applicable to individuals (Income Tax and interest on tax)
Statements applicable to individuals and companies (Income Tax and Corporation Tax)
Statements applicable to companies etc. (Corporation Tax and Income Tax)
Statements relating to tax on Capital Gains (individuals and companies)
Statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)
Miscellaneous
Statements of administrative practice and procedure
Updates to this page
Published 1 January 2010