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HMRC internal manual

Appeals reviews and tribunals guidance

Introduction: Guidance - direct taxes

Where this guidance refers to direct taxes this includes

  • income tax
  • corporation tax
  • capital gains tax
  • national insurance contributions
  • statutory payments
  • inheritance tax
  • petroleum revenue tax
  • student loans, and
  • stamp taxes
  • bank payroll tax
  • annual tax on enveloped dwellings (ATED).

It also applies to tax collected under PAYE and the construction industry scheme.

Where guidance applies to only one or some of these matters it makes this clear. For the purposes of this guidance references to ‘tax’ include NICs.