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.

• From: HM Revenue & Customs
• Published: 1 January 2010

Statements of Practice explain the way HMRC interpret legislation and the way HMRC applies the law in practice.

They do not affect a taxpayer’s 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)

• Statement of Practice 3 (1978)
  • 19 October 1978
  • Policy paper
• Statement of Practice 4 (1979)
  • 28 February 1979
  • Policy paper
• Statement of Practice 11 (1979)
  • 1 November 1979
  • Policy paper
• Statement of Practice 15 (1980)
  • 14 November 1980
  • Policy paper
• Statement of Practice 10 (1981)
  • 3 November 1981
  • Policy paper
• Statement of Practice 1 (1982)
  • 6 April 1982
  • Policy paper
• Statement of Practice 6 (1985)
  • 29 July 1985
  • Policy paper
• Statement of Practice 2 (1986)
  • 7 March 1986
  • Policy paper
• Statement of Practice 3 (1986)
  • 2 April 1986
  • Policy paper
• Statement of Practice 4 (1986)
  • 4 August 1986
  • Policy paper
• Statement of Practice 9 (1986)
  • 10 December 1986
  • Policy paper
• Statement of Practice 6 (1989)
  • 31 July 1989
  • Policy paper
• Statement of Practice 4 (1994)
  • 6 April 1994
  • Policy paper
• Statement of Practice 8 (1995)
  • 14 September 1995
  • Policy paper
• Statement of Practice 2 (1996)
  • 29 March 1996
  • Policy paper
• Statement of Practice 3 (1996)
  • 4 April 1996
  • Policy paper
• Statement of Practice 5 (1996)
  • 15 October 1996
  • Policy paper
• Statement of Practice 6 (1998)
  • 30 November 1998
  • Policy paper
• Statement of Practice 2 (2002)
  • 30 September 2002
  • Policy paper
• Statement of Practice 1 (2006)
  • 3 January 2006
  • Policy paper
• Statement of Practice 2 (2006)
  • 3 January 2006
  • Policy paper
• Statement of Practice 1 (2009)
  • 18 March 2009
  • Policy paper
• Statement of Practice 1 (2010)
  • 5 May 2022
  • Policy paper
• Statement of Practice A6
  • 31 March 1978
  • Policy paper
• Statement of practice A8
  • 31 March 1978
  • Policy paper
• Statement of Practice A13
  • 31 March 1978
  • Policy paper
• Statement of Practice A16
  • 31 March 1978
  • Policy paper
• Statement of Practice A32
  • 31 March 1978
  • Policy paper
• Statement of Practice A33
  • 31 March 1978
  • Policy paper
• Obsolete statements applicable to individuals (Income Tax and interest on tax)
  • 1 January 2014
  • Policy paper
• Statement of Practice 1 (2020)
  • 6 August 2021
  • Policy paper

Statements applicable to individuals and companies (Income Tax and Corporation Tax)

• Statement of Practice 8 (1979)
  • 18 June 1979
  • Policy paper
• Statement of Practice 5 (1981)
  • 8 September 1981
  • Policy paper
• Statement of Practice 1 (1986)
  • 15 January 1986
  • Policy paper
• Statement of Practice 3 (1991)
  • 11 April 1991
  • Policy paper
• Statement of Practice 7 (1991)
  • 26 July 1991
  • Policy paper
• Statement of Practice 8 (1991)
  • 26 July 1991
  • Policy paper
• Statement of Practice 6 (1992)
  • 3 July 1992
  • Policy paper
• Statement of Practice 1 (1994)
  • 17 February 1994
  • Policy paper
• Statement of Practice 4 (1997)
  • 27 November 1997
  • Policy paper
• Statement of Practice 1 (2001)
  • 1 February 2001
  • Policy paper
• Statement of Practice 3 (2002)
  • 30 September 2002
  • Policy paper
• Statement of Practice 2 (2012)
  • 30 January 2012
  • Policy paper
• Statement of Practice B1
  • 31 March 1978
  • Policy paper
• Statement of Practice B6
  • 31 March 1978
  • Policy paper
• Obsolete statements applicable to individuals and companies (Income Tax and Corporation Tax)
  • 1 January 2014
  • Policy paper

Statements applicable to companies etc. (Corporation Tax and Income Tax)

• Statement of Practice 13 (1980)
  • 14 October 1980
  • Policy paper
• Statement of Practice 2 (1982)
  • 21 February 1996
  • Policy paper
• Statement of Practice 6 (1984)
  • 31 July 1984
  • Policy paper
• Statement of Practice 7 (1989)
  • 12 October 1989
  • Policy paper
• Statement of Practice 1 (1990)
  • 9 January 1990
  • Policy paper
• Statement of Practice 2 (1992)
  • 28 February 1992
  • Policy paper
• Statement of Practice 10 (1991)
  • 13 June 2016
  • Policy paper
• Statement of Practice 3 (1993)
  • 13 January 1993
  • Policy paper
• Statement of Practice 12 (1993)
  • 27 July 1993
  • Policy paper
• Statement of Practice 5 (1994)
  • 20 July 1994
  • Policy paper
• Statement of Practice 3 (1998)
  • 1 January 1998
  • Policy paper
• Statement of Practice 2 (1999)
  • 1 April 1999
  • Policy paper
• Statement of Practice 1 (2000)
  • 3 August 2000
  • Policy paper
• Statement of Practice 3 (2000)
  • 1 September 2000
  • Policy paper
• Statement of Practice 4 (2000)
  • 1 April 2000
  • Policy paper
• Statement of Practice 3 (2001)
  • 1 January 2001
  • Policy paper
• Statement of Practice 5 (2001)
  • 9 April 2001
  • Policy paper
• Statement of Practice 1 (2002)
  • 6 April 2002
  • Policy paper
• Statement of Practice 4 (2002)
  • 6 April 2002
  • Policy paper
• Statement of Practice 1 (2012)
  • 5 April 2012
  • Policy paper
• Statement of Practice 1 (2018)
  • 20 February 2018
  • Policy paper
• Statement of Practice C1
  • 31 March 1978
  • Policy paper
• Statement of Practice C6
  • 31 March 1978
  • Policy paper
• Statement of Practice C10
  • 31 March 1978
  • Policy paper
• Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)
  • 1 January 2014
  • Policy paper

Statements relating to tax on Capital Gains (individuals and companies)

• Statement of Practice 1 (1979)
  • 12 January 1979
  • Policy paper
• Statement of Practice 14 (1979)
  • 21 December 1979
  • Policy paper
• Statement of Practice 14 (1980)
  • 14 November 1980
  • Policy paper
• Statement of Practice 8 (1981)
  • 18 September 1981
  • Policy paper
• Statement of Practice 7 (1984)
  • 11 October 1984
  • Policy paper
• Statement of Practice 2 (1986)
  • 7 March 1986
  • Policy paper
• Statement of Practice 5 (1986)
  • 21 August 1986
  • Policy paper
• Statement of Practice 6 (1988)
  • 4 November 1988
  • Policy paper
• Statement of Practice 1 (1989)
  • 1 February 1989
  • Policy paper
• Statement of Practice 4 (1989)
  • 19 April 1989
  • Policy paper
• Statement of Practice 5 (1989)
  • 25 March 1989
  • Policy paper
• Statement of Practice 8 (1990)
  • 6 December 1990
  • Policy paper
• Statement of Practice 8 (1991)
  • 26 July 1991
  • Policy paper
• Statement of Practice 5 (1992)
  • 21 May 1992
  • Policy paper
• Statement of Practice 13 (1993)
  • 6 April 1993
  • Policy paper
• Statement of Practice 4 (1994)
  • 6 April 1994
  • Policy paper
• Statement of Practice 1 (1999)
  • 6 April 1999
  • Policy paper
• Statement of Practice 1 (2002)
  • 6 April 2002
  • Policy paper
• Statement of Practice 5 (2002)
  • 6 April 2002
  • Policy paper
• Statement of Practice 2 (2004)
  • 20 August 2004
  • Policy paper
• Statement of Practice D1
  • 31 March 1978
  • Policy paper
• Statement of Practice D3
  • 31 March 1978
  • Policy paper
• Statement of Practice D6
  • 31 March 1978
  • Policy paper
• Statement of Practice D7
  • 31 March 1978
  • Policy paper
• Statement of Practice D10
  • 31 March 1978
  • Policy paper
• Statement of Practice D11
  • 31 March 1978
  • Policy paper
• Statement of Practice D12
  • 14 September 2015
  • Policy paper
• Statement of Practice D18
  • 1 January 1978
  • Policy paper
• Statement of Practice D19
  • 1 January 1978
  • Policy paper
• Statement of Practice D21
  • 6 April 1965
  • Policy paper
• Statement of Practice D23
  • 1 January 1978
  • Policy paper
• Obsolete statements relating to tax on Capital Gains (individuals and companies)
  • 1 January 2014
  • Policy paper

Statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)

• Statement of Practice 10 (1979)
  • 15 August 1979
  • Policy paper
• Statement of Practice 12 (1980)
  • 13 October 1980
  • Policy paper
• Statement of Practice 1 (1982)
  • 6 April 1982
  • Policy paper
• Statement of Practice 11 (1984)
  • 1 November 1984
  • Policy paper
• Statement of Practice 8 (1986)
  • 10 November 1986
  • Policy paper
• Statement of Practice 10 (1986)
  • 9 July 1986
  • Policy paper
• Statement of Practice 7 (1987)
  • 15 July 1987
  • Policy paper
• Statement of Practice E1
  • 1 April 1978
  • Policy paper
• Statement of Practice E3
  • 1 April 1978
  • Policy paper
• Statement of Practice E5
  • 1 April 1978
  • Policy paper
• Statement of Practice E6
  • 1 April 1978
  • Policy paper
• Statement of Practice E7
  • 1 April 1978
  • Policy paper
• Statement of Practice E9
  • 1 April 1978
  • Policy paper
• Statement of Practice E13
  • 15 April 1976
  • Policy paper
• Statement of Practice E14
  • 16 September 1977
  • Policy paper
• Statement of Practice E15
  • 1 April 1975
  • Policy paper
• Statement of Practice E18
  • 1 April 1976
  • Policy paper
• Obsolete statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)
  • 1 January 2014
  • Policy paper

Miscellaneous

• Statement of Practice 12 (1981)
  • 20 November 1981
  • Policy paper
• Statement of Practice 5 (1993)
  • 19 March 1993
  • Policy paper
• Statement of Practice 1 (2014)
  • 14 February 2014
  • Policy paper
• Statement of Practice 3 (2007)
  • 1 December 2007
  • Policy paper
• Statement of Practice 4 (1983)
  • 1 April 1983
  • Policy paper
• Obsolete miscellaneous Statements of Practice
  • 1 January 2014
  • Policy paper

Statements of administrative practice and procedure

• Statement of Practice 3 (1980)
  • 26 March 1980
  • Policy paper
• Statement of Practice 10 (1984)
  • 19 December 1984
  • Policy paper
• Statement of Practice 5 (1987)
  • 15 June 1987
  • Policy paper
• Statement of Practice 6 (1987)
  • 8 April 1987
  • Policy paper
• Statement of Practice 2 (1990)
  • 9 January 1990
  • Policy paper
• Statement of Practice 1 (1991)
  • 6 March 1991
  • Policy paper
• Statement of Practice 9 (1991)
  • 31 July 1991
  • Policy paper
• Statement of Practice 16 (1991)
  • 3 December 1991
  • Policy paper
• Statement of Practice 4 (1992)
  • 14 May 1992
  • Policy paper
• Statement of Practice 8 (1992)
  • 26 October 1992
  • Policy paper
• Statement of Practice 9 (1992)
  • 5 April 1992
  • Policy paper
• Statement of Practice 15 (1993)
  • 19 June 1993
  • Policy paper
• Statement of Practice 6 (1995)
  • 31 March 1995
  • Policy paper
• Statement of Practice 2 (2004)
  • 20 August 2004
  • Policy paper
• Obsolete statements of administrative practice and procedure
  • 1 January 2014
  • Policy paper

Published 1 January 2010