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Search UK tax law.

Legislation and HMRC guidance from the official publishers, updated daily. Read legislation as it stood on an earlier date.

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The Acts and HMRC manuals people open most.

Legislation

  • ITEPA 2003Income Tax (Earnings and Pensions) Act 2003
  • ITTOIA 2005Income Tax (Trading and Other Income) Act 2005
  • ITA 2007Income Tax Act 2007
  • CTA 2009Corporation Tax Act 2009
  • CTA 2010Corporation Tax Act 2010
  • TCGA 1992Taxation of Chargeable Gains Act 1992
  • TIOPA 2010Taxation (International and Other Provisions) Act 2010
  • VATA 1994Value Added Tax Act 1994
  • IHTA 1984Inheritance Tax Act 1984
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HMRC guidance

  • EIMEmployment Income Manual
  • PAYEPAYE Manual
  • BIMBusiness Income Manual
  • CTMCompany Taxation Manual
  • CIRDCorporate Intangibles Research and Development Manual
  • CGCapital Gains Manual
  • INTMInternational Manual
  • VITVAT Input Tax
  • IHTMInheritance Tax Manual
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Add to any seatCase lawJudgments from UK courts and tribunalsInternational taxTax treatiesThe UK’s double taxation treaties
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