Tax Legislation (Statute law)
Law so you HAVE to follow them.
Updated annually by the Finance Act (made by the chancellor of the exchequer) - referred to as "The Budget"
Statutory instruments - These give detailed guidance where necessary on points of law
These are decisions made previously by judges in court about taxation matters
The "case" will help decisions be made in similar circumstances
The "case" rulings are binding
These explain the laws and help interpret the law
The main types are:
Statements of Practice Provide clarification of how rules should be applied
Extra statutory concessions
These allow laws to be relaxed where their implementation would cause undue hardship
Internal HMRC Manuals Give guidance for their staff but are also available to the public
These just provide details of a specific tax issue that's arisen
HMRC website, leaflets etc
Use non-technical language aimed at the general public