Defined term

“HMRC”

Defined in 58 Acts and 82 statutory instruments.

  1. Apprenticeships, Skills, Children and Learning Act 2009 Act
  2. The Bank Administration (Sharing Information) Regulations 2009 SI
  3. Border Security, Asylum and Immigration Act 2025 Act
  4. Charities Act 2011 Act
  5. The Child Support Maintenance Calculation Regulations 2012 SI
  6. Childcare Payments Act 2014 Act
  7. The Civil Procedure Rules 1998 SI
  8. The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017 SI
  9. Companies Act 2006 Act
  10. Corporation Tax Act 2010 Act 2 definitions
  11. Counter-Terrorism Act 2008 Act
  12. The Criminal Procedure Rules 2025 SI
  13. Customs and Excise Management Act 1979 Act 2 definitions
  14. The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 SI
  15. The Customs Safety and Security (Penalty) Regulations 2019 SI
  16. The Customs (Tariff-free Access for Goods from British Overseas Territories) (EU Exit) Regulations 2020 SI 3 definitions
  17. The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 SI 20 definitions
  18. The Customs Transit Procedures (EU Exit) Regulations 2018 SI
  19. The Customs (Transitional) (EU Exit) Regulations 2020 SI
  20. The Digital Communications and Contact Details Regulations 2026 SI
  21. The Donations to Charity (Gift Aid Declarations) Regulations 2016 SI
  22. The Education (Student Loans) (Repayment) Regulations 2009 SI
  23. The Employers' Duties (Implementation) Regulations 2010 SI
  24. The Employers' Duties (Registration and Compliance) Regulations 2010 SI
  25. The Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 SI
  26. The Export (Penalty) Regulations 2003 SI
  27. Finance Act 1987 Act
  28. Finance Act 1994 Act 2 definitions
  29. Finance Act 1996 Act
  30. Finance Act 2000 Act
  31. Finance Act 2001 Act
  32. Finance Act 2003 Act 3 definitions
  33. Finance Act 2004 Act
  34. Finance Act 2005 Act
  35. Finance Act 2007 Act
  36. The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008 SI
  37. Finance Act 2008 Act 2 definitions
  38. The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 SI
  39. Finance Act 2009 Act 5 definitions
  40. The Finance Act 2009, Schedule 55 (Penalties for failure to make returns) (Appointed Days and Consequential Provision) Order 2014 SI
  41. The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014 SI
  42. The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011 SI
  43. Finance Act 2010 Act
  44. The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011 SI
  45. Finance Act 2011 Act 3 definitions
  46. Finance Act 2012 Act 4 definitions
  47. Finance Act 2013 Act 2 definitions
  48. Finance Act 2014 Act 3 definitions
  49. Finance Act 2015 Act
  50. The Finance Act 2015, Schedule 20 (Appointed Days) Order 2016 SI
  51. Finance Act 2016 Act 4 definitions
  52. Finance Act 2017 Act
  53. Finance Act 2020 Act 3 definitions
  54. Finance Act 2021 Act 7 definitions
  55. Finance Act 2022 Act 6 definitions
  56. Finance Act 2026 Act 12 definitions
  57. Finance (No. 2) Act 2015 Act
  58. Finance (No. 2) Act 2017 Act 5 definitions
  59. Finance (No. 2) Act 2023 Act 5 definitions
  60. Finance (No. 2) Act 2024 Act
  61. Football Governance Act 2025 Act
  62. The Free Zone (Customs Site No. 1 Celtic) Designation Order 2026 SI
  63. The Free Zone (Customs Site No. 1 East Midlands) Designation Order 2023 SI
  64. The Free Zone (Customs Site No. 1 Felixstowe) Designation Order 2022 SI
  65. The Free Zone (Customs Site No. 1 Forth) Designation Order 2025 SI
  66. The Free Zone (Customs Site No. 1 Humber) Designation Order 2024 SI
  67. The Free Zone (Customs Site No. 1 Inverness & Cromarty Firth Green) Designation Order 2024 SI
  68. The Free Zone (Customs Site No. 1 Liverpool) Designation Order 2022 SI
  69. The Free Zone (Customs Site No. 1 Plymouth) Designation Order 2022 SI
  70. The Free Zone (Customs Site No. 1 Solent) Designation Order 2022 SI
  71. The Free Zone (Customs Site No. 1 Teesside) Designation Order 2021 SI
  72. The Free Zone (Customs Site No. 1 Thames) Designation Order 2021 SI
  73. The Free Zone (Customs Site No. 2 Freeport East) Designation Order 2026 SI
  74. The Free Zone (Customs Site No. 2 Liverpool) Designation Order 2023 SI
  75. The Free Zone (Customs Site No. 2 Solent) Designation Order 2023 SI
  76. The Free Zone (Customs Site No. 2 Thames) Designation Order 2025 SI
  77. The Free Zone (Customs Site No. 3 Liverpool) Designation Order 2023 SI
  78. The Free Zone (Customs Site No. 3 Thames Freeport) Designation Order 2026 SI
  79. The Free Zone (Customs Site No. 4 Liverpool) Designation Order 2024 SI
  80. The Free Zone (Customs Site No. 5 Liverpool) Designation Order 2024 SI
  81. The Free Zone (Customs Site No. 6 Liverpool) Designation Order 2024 SI
  82. The Free Zone (Customs Site No. 7 Liverpool) Designation Order 2025 SI
  83. Government of Wales Act 2006 Act 2 definitions
  84. Housing and Planning Act 2016 Act 2 definitions
  85. The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 SI
  86. The Income Tax (Pay As You Earn) Regulations 2003 SI 2 definitions
  87. Inheritance Tax Act 1984 Act
  88. The Inheritance Tax (Electronic Communications) Regulations 2015 SI
  89. The International Tax Enforcement (Disclosable Arrangements) Regulations 2023 SI
  90. Limited Partnerships Act 1907 Act
  91. The Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 SI
  92. National Insurance Contributions Act 2011 Act
  93. National Insurance Contributions Act 2014 Act 2 definitions
  94. National Insurance Contributions Act 2015 Act
  95. The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2012 SI
  96. The Offshore Funds (Tax) (Amendment) Regulations 2011 SI
  97. The Offshore Funds (Tax) Regulations 2009 SI
  98. Oil Taxation Act 1975 Act
  99. Parliamentary Standards Act 2009 Act
  100. The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021 SI
  101. Pension Schemes Act 1993 Act
  102. The Pension Schemes (Information Requirements — Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations 2006 SI
  103. The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019 SI
  104. Pension Schemes (Northern Ireland) Act 1993 Act
  105. The Pensions Act 2014 (Savings) Order 2015 SI
  106. The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 SI
  107. The Postal Services Act 2011 (Transfer of Accrued Pension Rights) Order 2012 SI
  108. Procurement Act 2023 Act
  109. The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 SI
  110. The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 SI
  111. Public Service Pensions and Judicial Offices Act 2022 Act
  112. The Registered Pension Schemes and Relieved Non-UK Pension Schemes ( Enhanced Allowances Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 SI
  113. The Registered Pension Schemes and Relieved Non-UK Pension Schemes ( Enhanced Allowances Transitional Protection) (Notification) Regulations 2013 SI
  114. The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 SI
  115. The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 SI
  116. Reserve Forces Act 1996 Act
  117. The Revenue and Customs (Complaints and Misconduct) Regulations 2010 SI
  118. Scotland Act 1998 Act
  119. The Single Trade Window (Establishment, Operation and Information) Regulations 2024 SI 2 definitions
  120. Small Charitable Donations Act 2012 Act
  121. Social Security (Additional Payments) Act 2022 Act
  122. Social Security (Additional Payments) Act 2023 Act
  123. The Social Security (Contributions) Regulations 2001 SI
  124. The Stamp Duty Reserve Tax Regulations 1986 SI
  125. The State Pension Credit Regulations 2002 SI
  126. The Statutory Neonatal Care Pay (Administration) Regulations 2025 SI
  127. The Statutory Parental Bereavement Pay (Administration) Regulations 2020 SI
  128. The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020 SI
  129. The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 SI
  130. The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 SI
  131. Taxation (Cross-border Trade) Act 2018 Act
  132. Taxation (International and Other Provisions) Act 2010 Act
  133. Taxes Management Act 1970 Act
  134. The Tobacco Products (Traceability and Security Features) Regulations 2019 SI
  135. The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 SI
  136. The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 SI
  137. The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Decisions and Appeals) Regulations 2013 SI
  138. The Universal Credit Regulations 2013 SI
  139. The Universal Credit (Transitional Provisions) Regulations 2014 SI
  140. Value Added Tax Act 1994 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.