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)
  2. Statement of Practice 4 (1979)
  3. Statement of Practice 11 (1979)
  4. Statement of Practice 15 (1980)
  5. Statement of Practice 10 (1981)
  6. Statement of Practice 1 (1982)
  7. Statement of Practice 6 (1985)
  8. Statement of Practice 2 (1986)
  9. Statement of Practice 3 (1986)
  10. Statement of Practice 4 (1986)
  11. Statement of Practice 9 (1986)
  12. Statement of Practice 6 (1989)
  13. Statement of Practice 4 (1994)
  14. Statement of Practice 8 (1995)
  15. Statement of Practice 2 (1996)
  16. Statement of Practice 3 (1996)
  17. Statement of Practice 5 (1996)
  18. Statement of Practice 6 (1998)
  19. Statement of Practice 2 (2002)
  20. Statement of Practice 1 (2006)
  21. Statement of Practice 2 (2006)
  22. Statement of Practice 1 (2009)
  23. Statement of Practice 1 (2010)
  24. Statement of Practice A6
  25. Statement of practice A8
  26. Statement of Practice A13
  27. Statement of Practice A16
  28. Statement of Practice A32
  29. Statement of Practice A33
  30. Obsolete statements applicable to individuals (Income Tax and interest on tax)

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

  1. Statement of Practice 8 (1979)
  2. Statement of Practice 5 (1981)
  3. Statement of Practice 1 (1986)
  4. Statement of Practice 3 (1991)
  5. Statement of Practice 7 (1991)
  6. Statement of Practice 8 (1991)
  7. Statement of Practice 6 (1992)
  8. Statement of Practice 1 (1994)
  9. Statement of Practice 4 (1997)
  10. Statement of Practice 1 (2001)
  11. Statement of Practice 3 (2002)
  12. Statement of Practice 2 (2012)
  13. Statement of Practice B1
  14. Statement of Practice B6
  15. Obsolete statements applicable to individuals and companies (Income Tax and Corporation Tax)

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

  1. Statement of Practice 13 (1980)
  2. Statement of Practice 2 (1982)
  3. Statement of Practice 6 (1984)
  4. Statement of Practice 7 (1989)
  5. Statement of Practice 1 (1990)
  6. Statement of Practice 2 (1992)
  7. Statement of Practice 10 (1991)
  8. Statement of Practice 3 (1993)
  9. Statement of Practice 12 (1993)
  10. Statement of Practice 5 (1994)
  11. Statement of Practice 3 (1998)
  12. Statement of Practice 2 (1999)
  13. Statement of Practice 1 (2000)
  14. Statement of Practice 3 (2000)
  15. Statement of Practice 4 (2000)
  16. Statement of Practice 3 (2001)
  17. Statement of Practice 1 (2002)
  18. Statement of Practice 5 (2001)
  19. Statement of Practice 4 (2002)
  20. Statement of Practice 2 (2010)
  21. Statement of Practice 1 (2012)
  22. Statement of Practice 1 (2018)
  23. Statement of Practice C1
  24. Statement of Practice C6
  25. Statement of Practice C10
  26. Obsolete statements applicable to companies etc (Corporation Tax and Income Tax)

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

  1. Statement of Practice 1 (1979)
  2. Statement of Practice 14 (1979)
  3. Statement of Practice 14 (1980)
  4. Statement of Practice 8 (1981)
  5. Statement of Practice 7 (1984)
  6. Statement of Practice 2 (1986)
  7. Statement of Practice 5 (1986)
  8. Statement of Practice 6 (1988)
  9. Statement of Practice 1 (1989)
  10. Statement of Practice 4 (1989)
  11. Statement of Practice 5 (1989)
  12. Statement of Practice 8 (1990)
  13. Statement of Practice 8 (1991)
  14. Statement of Practice 5 (1992)
  15. Statement of Practice 13 (1993)
  16. Statement of Practice 4 (1994)
  17. Statement of Practice 1 (1999)
  18. Statement of Practice 1 (2002)
  19. Statement of Practice 5 (2002)
  20. Statement of Practice 2 (2004)
  21. Statement of Practice D1
  22. Statement of Practice D3
  23. Statement of Practice D6
  24. Statement of Practice D7
  25. Statement of Practice D10
  26. Statement of Practice D11
  27. Statement of Practice D12
  28. Statement of Practice D18
  29. Statement of Practice D19
  30. Statement of Practice D21
  31. Statement of Practice D23
  32. Obsolete statements relating to tax on Capital Gains (individuals and companies)

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

  1. Statement of Practice 10 (1979)
  2. Statement of Practice 12 (1980)
  3. Statement of Practice 1 (1982)
  4. Statement of Practice 11 (1984)
  5. Statement of Practice 8 (1986)
  6. Statement of Practice 10 (1986)
  7. Statement of Practice 7 (1987)
  8. Statement of Practice E1
  9. Statement of Practice E3
  10. Statement of Practice E5
  11. Statement of Practice E6
  12. Statement of Practice E7
  13. Statement of Practice E9
  14. Statement of Practice E13
  15. Statement of Practice E14
  16. Statement of Practice E15
  17. Statement of Practice E18
  18. Obsolete statements relating to Inheritance Tax (also applicable where tax charged is Capital Transfer Tax)

Miscellaneous

  1. Statement of Practice 12 (1981)
  2. Statement of Practice 5 (1993)
  3. Statement of Practice 1 (2014)
  4. Statement of Practice 3 (2007)
  5. Statement of Practice 4 (1983)
  6. Obsolete miscellaneous Statements of Practice

Statements of administrative practice and procedure

  1. Statement of Practice 3 (1980)
  2. Statement of Practice 10 (1984)
  3. Statement of Practice 5 (1987)
  4. Statement of Practice 6 (1987)
  5. Statement of Practice 2 (1990)
  6. Statement of Practice 1 (1991)
  7. Statement of Practice 9 (1991)
  8. Statement of Practice 16 (1991)
  9. Statement of Practice 4 (1992)
  10. Statement of Practice 8 (1992)
  11. Statement of Practice 9 (1992)
  12. Statement of Practice 2 (1993)
  13. Statement of Practice 15 (1993)
  14. Statement of Practice 6 (1995)
  15. Statement of Practice 2 (2004)
  16. Obsolete statements of administrative practice and procedure
Published 1 January 2010