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sp-05 · HMRC Technical Manuals & UK Tax Legislation

Cited answers referencing both statutory provisions and HMRC guidance. Corporation tax, income tax, VAT, CGT, IHT — built for tax advisers and accountants.

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6,815

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24 Feb

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About this specialist

The Tax & HMRC specialist indexes both primary UK tax legislation and HMRC’s own technical manuals, giving you cited answers that reference the exact statutory provision and the corresponding HMRC guidance. Covers corporation tax, income tax, VAT, CGT, IHT, and international tax — built for tax advisers, accountants, and in-house tax teams.

Dual-source architecture: 16 primary Acts and Statutory Instruments alongside 20 HMRC technical manuals. Every response cross-references between the statutory provision and the relevant HMRC guidance, with direct links to both legislation.gov.uk and GOV.UK.

Data Sources

36 sources · 6,815 sections

Source	Sections	Status
UK Legislation — 16 instruments
Corporation Tax Act 2009	1,326	Loaded
Corporation Tax Act 2010	1,184	Loaded
Income Tax Act 2007	1,034	Loaded
Income Tax (Earnings & Pensions) Act 2003	722	Loaded
Taxation of Chargeable Gains Act 1992	288	Loaded
Value Added Tax Act 1994	96	Loaded
Inheritance Tax Act 1984	272	Loaded
Finance Acts & 8 further instruments	~1,893	Loaded
HMRC Technical Manuals — 20 manuals
Employment Income Manual (EIM)	~3,200	Loaded
Business Income Manual (BIM)	~4,100	Loaded
Capital Gains Manual (CG)	~2,800	Loaded
Company Taxation Manual (CTM)	~3,600	Loaded
Inheritance Tax Manual (IHTM)	~1,900	Loaded
VAT Guidance Notices	~1,400	Loaded
13 further HMRC manuals	~7,900	Loaded

See it in action

Real examples of cited answers from the Tax & HMRC specialist.

What is the corporation tax rate for a company with £300k profits?

For the financial year 2024/25, profits of £300,000 exceed the upper marginal relief limit of £250,000, so the main rate of 25% applies in full. Marginal relief only reduces the effective rate on profits between £50,001 and £250,000.

Associated companies affect these thresholds proportionally — each associated company divides the limits equally.

CTM03505 · Corporation Tax Act 2010, s.2

What’s the VAT treatment for B2B services supplied to an EU business post-Brexit?

For B2B services, the general place of supply rule means the supply is outside the scope of UK VAT (VATA 1994, s.7A). The EU customer accounts for VAT in their member state under their local reverse charge rules.

The UK supplier does not charge VAT but must retain evidence of the customer’s business status (e.g. VAT registration number). The supply should be reported on the UK VAT return in Box 6 only.

VATPOSS08100 · HMRC Notice 741A · VATA 1994, s.7A

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Cited answers from 16 UK tax Acts and 20 HMRC technical manuals. Built for tax advisers, accountants, and in-house tax teams.

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