Collection

Statements of Practice

This collection brings together the Statements of practice information previously published on HM Revenue and Customs (HMRC) website.

Statements of Practice explain HMRC interpretation of legislation and the way the Department 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)

  1. Statement of Practice 3 (1978)

    • Policy paper
  2. Statement of Practice 4 (1979)

    • Policy paper
  3. Statement of Practice 11 (1979)

    • Policy paper
  4. Statement of Practice 15 (1980)

    • Policy paper
  5. Statement of Practice 10 (1981)

    • Policy paper
  6. Statement of Practice 1 (1982)

    • Policy paper
  7. Statement of Practice 6 (1985)

    • Policy paper
  8. Statement of Practice 2 (1986)

    • Policy paper
  9. Statement of Practice 3 (1986)

    • Policy paper
  10. Statement of Practice 4 (1986)

    • Policy paper
  11. Statement of Practice 9 (1986)

    • Policy paper
  12. Statement of Practice 6 (1989)

    • Policy paper
  13. Statement of Practice 4 (1994)

    • Policy paper
  14. Statement of Practice 8 (1995)

    • Policy paper
  15. Statement of Practice 2 (1996)

    • Policy paper
  16. Statement of Practice 3 (1996)

    • Policy paper
  17. Statement of Practice 5 (1996)

    • Policy paper
  18. Statement of Practice 6 (1998)

    • Policy paper
  19. Statement of Practice 2 (2002)

    • Policy paper
  20. Statement of Practice 1 (2006)

    • Policy paper
  21. Statement of Practice 2 (2006)

    • Policy paper
  22. Statement of Practice 1 (2009)

    • Policy paper
  23. Statement of Practice 1 (2010)

    • Policy paper
  24. Statement of Practice A6

    • Policy paper
  25. Statement of practice A8

    • Policy paper
  26. Statement of Practice A13

    • Policy paper
  27. Statement of Practice A16

    • Policy paper
  28. Statement of Practice A32

    • Policy paper
  29. Statement of Practice A33

    • Policy paper
  30. Obsolete statements applicable to individuals (Income Tax and interest on tax)

    • Policy paper

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

  1. Statement of Practice 8 (1979)

    • Policy paper
  2. Statement of Practice 5 (1981)

    • Policy paper
  3. Statement of Practice 1 (1986)

    • Policy paper
  4. Statement of Practice 3 (1991)

    • Policy paper
  5. Statement of Practice 7 (1991)

    • Policy paper
  6. Statement of Practice 8 (1991)

    • Policy paper
  7. Statement of Practice 6 (1992)

    • Policy paper
  8. Statement of Practice 1 (1994)

    • Policy paper
  9. Statement of Practice 4 (1997)

    • Policy paper
  10. Statement of Practice 1 (2001)

    • Policy paper
  11. Statement of Practice 3 (2002)

    • Policy paper
  12. Statement of Practice 2 (2012)

    • Policy paper
  13. Statement of Practice B1

    • Policy paper
  14. Statement of Practice B6

    • Policy paper
  15. Obsolete statements applicable to individuals and companies (Income Tax and Corporation Tax)

    • Policy paper

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

  1. Statement of Practice 13 (1980)

    • Policy paper
  2. Statement of Practice 2 (1982)

    • Policy paper
  3. Statement of Practice 6 (1984)

    • Policy paper
  4. Statement of Practice 7 (1989)

    • Policy paper
  5. Statement of Practice 1 (1990)

    • Policy paper
  6. Statement of Practice 2 (1992)

    • Policy paper
  7. Statement of Practice 10 (1991)

    • Policy paper
  8. Statement of Practice 3 (1993)

    • Policy paper
  9. Statement of Practice 12 (1993)

    • Policy paper
  10. Statement of Practice 5 (1994)

    • Policy paper
  11. Statement of Practice 3 (1998)

    • Policy paper
  12. Statement of Practice 2 (1999)

    • Policy paper
  13. Statement of Practice 1 (2000)

    • Policy paper
  14. Statement of Practice 3 (2000)

    • Policy paper
  15. Statement of Practice 4 (2000)

    • Policy paper
  16. Statement of Practice 3 (2001)

    • Policy paper
  17. Statement of Practice 1 (2002)

    • Policy paper
  18. Statement of Practice 5 (2001)

    • Policy paper
  19. Statement of Practice 4 (2002)

    • Policy paper
  20. Statement of Practice 2 (2010)

    • Policy paper
  21. Statement of Practice 1 (2012)

    • Policy paper
  22. Statement of Practice 1 (2018)

    • Policy paper
  23. Statement of Practice C1

    • Policy paper
  24. Statement of Practice C6

    • Policy paper
  25. Statement of Practice C10

    • Policy paper
  26. Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)

    • Policy paper

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

  1. Statement of Practice 1 (1979)

    • Policy paper
  2. Statement of Practice 14 (1979)

    • Policy paper
  3. Statement of Practice 14 (1980)

    • Policy paper
  4. Statement of Practice 8 (1981)

    • Policy paper
  5. Statement of Practice 7 (1984)

    • Policy paper
  6. Statement of Practice 2 (1986)

    • Policy paper
  7. Statement of Practice 5 (1986)

    • Policy paper
  8. Statement of Practice 6 (1988)

    • Policy paper
  9. Statement of Practice 1 (1989)

    • Policy paper
  10. Statement of Practice 4 (1989)

    • Policy paper
  11. Statement of Practice 5 (1989)

    • Policy paper
  12. Statement of Practice 8 (1990)

    • Policy paper
  13. Statement of Practice 8 (1991)

    • Policy paper
  14. Statement of Practice 5 (1992)

    • Policy paper
  15. Statement of Practice 13 (1993)

    • Policy paper
  16. Statement of Practice 4 (1994)

    • Policy paper
  17. Statement of Practice 1 (1999)

    • Policy paper
  18. Statement of Practice 1 (2002)

    • Policy paper
  19. Statement of Practice 5 (2002)

    • Policy paper
  20. Statement of Practice 2 (2004)

    • Policy paper
  21. Statement of Practice D1

    • Policy paper
  22. Statement of Practice D3

    • Policy paper
  23. Statement of Practice D6

    • Policy paper
  24. Statement of Practice D7

    • Policy paper
  25. Statement of Practice D10

    • Policy paper
  26. Statement of Practice D11

    • Policy paper
  27. Statement of Practice D12

    • Policy paper
  28. Statement of Practice D18

    • Policy paper
  29. Statement of Practice D19

    • Policy paper
  30. Statement of Practice D21

    • Policy paper
  31. Statement of Practice D23

    • Policy paper
  32. Obsolete statements relating to tax on Capital Gains (individuals and companies)

    • Policy paper

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

  1. Statement of Practice 10 (1979)

    • Policy paper
  2. Statement of Practice 12 (1980)

    • Policy paper
  3. Statement of Practice 1 (1982)

    • Policy paper
  4. Statement of Practice 11 (1984)

    • Policy paper
  5. Statement of Practice 8 (1986)

    • Policy paper
  6. Statement of Practice 10 (1986)

    • Policy paper
  7. Statement of Practice 7 (1987)

    • Policy paper
  8. Statement of Practice E1

    • Policy paper
  9. Statement of Practice E3

    • Policy paper
  10. Statement of Practice E5

    • Policy paper
  11. Statement of Practice E6

    • Policy paper
  12. Statement of Practice E7

    • Policy paper
  13. Statement of Practice E9

    • Policy paper
  14. Statement of Practice E13

    • Policy paper
  15. Statement of Practice E14

    • Policy paper
  16. Statement of Practice E15

    • Policy paper
  17. Statement of Practice E18

    • Policy paper
  18. Obsolete statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)

    • Policy paper

Miscellaneous

  1. Statement of Practice 12 (1981)

    • Policy paper
  2. Statement of Practice 5 (1993)

    • Policy paper
  3. Statement of Practice 1 (2014)

    • Policy paper
  4. Statement of Practice 3 (2007)

    • Policy paper
  5. Statement of Practice 4 (1983)

    • Policy paper
  6. Obsolete miscellaneous Statements of Practice

    • Policy paper

Statements of administrative practice and procedure

  1. Statement of Practice 3 (1980)

    • Policy paper
  2. Statement of Practice 10 (1984)

    • Policy paper
  3. Statement of Practice 5 (1987)

    • Policy paper
  4. Statement of Practice 6 (1987)

    • Policy paper
  5. Statement of Practice 2 (1990)

    • Policy paper
  6. Statement of Practice 1 (1991)

    • Policy paper
  7. Statement of Practice 9 (1991)

    • Policy paper
  8. Statement of Practice 16 (1991)

    • Policy paper
  9. Statement of Practice 4 (1992)

    • Policy paper
  10. Statement of Practice 8 (1992)

    • Policy paper
  11. Statement of Practice 9 (1992)

    • Policy paper
  12. Statement of Practice 2 (1993)

    • Policy paper
  13. Statement of Practice 15 (1993)

    • Policy paper
  14. Statement of Practice 6 (1995)

    • Policy paper
  15. Statement of Practice 2 (2004)

    • Policy paper
  16. Obsolete statements of administrative practice and procedure

    • Policy paper
Published 1 January 2010