Taxes Management Act 1970: Primary legislation governing the administration and collection of taxes in the UK, including procedures for assessments, appeals, and enforcement
Finance Act (Current): Annual legislation that implements changes to tax rates, rules and regulations, including any new tax measures or amendments
Income Tax Act 2007: Core legislation governing income tax obligations and calculations for individuals and entities
Corporation Tax Act 2010: Primary legislation for corporate taxation, including payment schedules and obligations for companies
Value Added Tax Act 1994: Legislative framework for VAT administration, collection, and payment arrangements
Tax Collection and Management (Wales) Act 2016: Specific legislation for Welsh tax collection and management, relevant for Welsh tax elements
Money Laundering Regulations 2017: Regulations ensuring tax payments comply with anti-money laundering requirements and due diligence
Limitation Act 1980: Defines time limits for enforcement actions and legal proceedings related to tax collection
Insolvency Act 1986: Relevant for default scenarios and treatment of tax obligations in case of insolvency
Late Payment of Commercial Debts (Interest) Act 1998: Governs interest charges on late tax payments and commercial debt obligations
Consumer Credit Act 1974: Applicable when tax payment arrangements involve individual taxpayers and payment plans
HMRC Time to Pay Guidelines: Administrative framework for negotiating and implementing tax payment installment arrangements
Interest Rate Regulations: Current HMRC guidelines on applicable interest rates for late payments and payment arrangements
Penalties and Surcharges Framework: HMRC's structure for applying penalties and surcharges for late or incorrect tax payments
