{"actors":[{"accountableThrough":["Parliamentary questions, debates, committees and votes","Collective government and ministerial accountability","Elections and public records"],"can":["Choose and announce the Government's proposed tax direction","Present the Budget and seek Commons support","Decide the final Government contents proposed for a Finance Bill"],"cannot":["Create permanent tax law without Commons-authorised legislation","Decide an individual taxpayer's appeal","Guarantee that a consultation response changes policy"],"formalRole":"Leads HM Treasury and announces the Government's principal tax and fiscal proposals.","id":"chancellor","kind":"minister","name":"Chancellor of the Exchequer","officialUrl":"https://www.gov.uk/government/organisations/hm-treasury","selectedOrAppointedBy":"A government minister appointed through the constitutional ministerial 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unconsulted measure is unlawful or hidden; it means the existence and scope of consultation must be checked, not assumed.","generalLowerFrictionOptions":["Follow the official tax consultation tracker","Use standing MP and Treasury correspondence routes without calling them consultations","Read the exact scope before investing in a response"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"consultation-not-guaranteed","kind":"timing","mechanism":"The current Treasury principles use flexible, targeted and proportionate consultation and say formal consultation may be inappropriate for simple rate or threshold changes and where there is significant forestalling risk.","mechanismAnalysisStatus":"official-process-description","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["respond-open-tax-consultation","write-to-hm-treasury","contact-constituency-mp"],"publicPurpose":"Allows a case-by-case process, including speed where advance notice could create significant forestalling risk.","sourceIds":["hmt-tax-policy-principles-2025","cabinet-consultation-principles"],"title":"Formal consultation is not guaranteed"},{"burden":["Unorganised people can lack the time, vocabulary, networks and repeated access of professional bodies","Private engagement can be harder for outsiders to observe than a published consultation"],"doesNotMean":"A professional submission controls the result or that private engagement proves improper influence.","generalLowerFrictionOptions":["Use plain first-hand impact evidence rather than imitating technical jargon","Combine evidence through a relevant public-interest or sector organisation","Use published consultation, committee and FOI doors that create an observable trail"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"professional-access-asymmetry","kind":"access-asymmetry","mechanism":"The current official principles expressly prioritise dynamic and frequent engagement with tax professionals, while an individual member of the public may rely more heavily on event-specific formal doors.","mechanismAnalysisStatus":"taxsorted-inference","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["respond-open-tax-consultation","submit-select-committee-evidence","request-recorded-information"],"publicPurpose":"Tax professionals can supply specialist drafting, compliance and implementation evidence at scale.","sourceIds":["hmt-tax-policy-principles-2025","lords-tax-policy-report-2026"],"title":"Organised expertise gets an easier route to repeated engagement"},{"burden":["A broad policy objection can fall outside the live questions","Responders must identify what remains changeable rather than treating every consultation as formative"],"doesNotMean":"Technical consultation is meaningless; it can materially improve text and operation within its scope.","generalLowerFrictionOptions":["Answer the technical questions with concrete drafting or implementation 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Bill.","mechanismAnalysisStatus":"official-process-description","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["contact-constituency-mp","submit-finance-bill-evidence","submit-select-committee-evidence"],"publicPurpose":"Preserves Commons financial privilege and government responsibility for taxation.","sourceIds":["parliament-finance-bill","parliament-taxation-spending"],"title":"Finance Bill amendments have narrow financial limits"},{"burden":["A constituent cannot compel a reply or the requested vote","MPs generally act for their own constituents and receive large volumes of correspondence"],"doesNotMean":"Contact is pointless; it means the formal effect is representative discretion rather than a binding instruction.","generalLowerFrictionOptions":["Contact the correct constituency MP and include the address once","Ask for one clear, lawful action tied to the current stage","Follow up politely if there is no response after a reasonable 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staff"],"doesNotMean":"Every contact detail is published; the formal evidence and publication decision must be checked separately.","generalLowerFrictionOptions":["Read the publication warning before submitting","Remove unnecessary personal and third-party information","Contact the clerk before including confidential material"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"evidence-may-be-public","kind":"evidence","mechanism":"Committees normally publish accepted written evidence online and retain contact information for their work; confidentiality is for the committee to decide.","mechanismAnalysisStatus":"official-process-description","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["submit-select-committee-evidence","submit-finance-bill-evidence"],"publicPurpose":"Makes the evidence base visible and lets Parliament scrutinise openly.","sourceIds":["parliament-select-committee-evidence","parliament-finance-bill-evidence"],"title":"Parliamentary evidence can become a permanent public record"},{"burden":["Broad or unclear requests can be delayed or refused","Policy-development and other exemptions can apply","Identifiable HMRC taxpayer information is protected"],"doesNotMean":"The authority can hide anything it dislikes; refusals must rely on law and have review or complaint routes.","generalLowerFrictionOptions":["Search publication schemes and prior disclosures first","Ask for a narrow record, date range or document","Keep policy advocacy separate from the information request"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"foi-is-information-not-influence","kind":"transparency","mechanism":"FOI requires disclosure of recorded information unless a lawful limit applies; it does not require an authority to create an answer or change policy.","mechanismAnalysisStatus":"official-process-description","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["request-recorded-information"],"publicPurpose":"Supports transparency while preserving statutory exemptions, workable cost limits and taxpayer confidentiality.","sourceIds":["gov-foi-guide","hmt-publication-scheme","hmrc-publication-scheme"],"title":"FOI opens records, not policy control"},{"burden":["Choosing the wrong door can lose time","Direct and indirect tax routes differ","Payment and interest can continue during a dispute"],"doesNotMean":"Every decision is unchallengeable; it means the legal route and time limit must be identified from the actual decision.","generalLowerFrictionOptions":["Read the decision letter first","Protect the formal appeal deadline before pursuing wider policy activity","Separate a technical appeal from a service complaint"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"personal-remedy-deadlines","kind":"legal-complexity","mechanism":"A personal tax decision follows statutory appeal and tribunal routes whose deadlines continue while policy correspondence, complaints or petitions happen.","mechanismAnalysisStatus":"official-process-description","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":[],"publicPurpose":"Creates finality and an orderly evidence process for individual tax disputes.","sourceIds":["hmrc-tax-review","tax-tribunal","hmrc-complaints"],"title":"Policy activity does not stop an appeal deadline"},{"burden":["A person can mistake an announcement for law or guidance for legislation","Finding the live decision stage requires several sources","A contact directory alone does not show who can legally do what"],"doesNotMean":"One website is the canonical source for every stage; TaxSorted is a connective map and the official records remain authoritative.","generalLowerFrictionOptions":["Follow the pathway in stage order and retain source IDs","Use the consultation tracker, Parliament record, OBR material and HMRC implementation record together","Correct TaxSorted through the public correction door when a source changes"],"generalOptionsStatus":"taxsorted-written-general-guidance","id":"fragmented-decision-trail","kind":"transparency","mechanism":"Policy, consultation, costing, resolutions, Bill text, committee work, enactment and HMRC implementation live on separate official services. HM Treasury itself records stakeholder concern that policy is hard to track.","mechanismAnalysisStatus":"taxsorted-inference","pathwayIds":["uk-central-tax-policy-primary-law"],"publicDoorIds":["request-recorded-information","respond-open-tax-consultation","contact-constituency-mp"],"publicPurpose":"Different institutions publish the records for the powers they actually hold.","sourceIds":["hmt-tax-policy-principles-2025","hmrc-tax-consultation-tracker","parliament-finance-bill","obr-policy-costings"],"title":"The official trail is split across many institutions"}],"coverageGaps":[{"id":"devolved-and-local-tax-powers","safeFallback":"Identify the tax and territory, then use the responsible legislature, revenue authority or council. Do not reuse the Westminster Finance Bill path.","sourceIds":["hmrc-about","parliament-taxation-spending"],"status":"intentionally-not-generalised","title":"Devolved and local tax powers","whySeparate":"Scottish, Welsh, Northern Irish and local taxes can have different legislatures, executives, revenue authorities, council powers, notices, appeals and effective dates."},{"id":"secondary-tax-legislation","safeFallback":"Read the parent power, draft or made instrument, explanatory memorandum and exact Parliamentary procedure before choosing a door.","sourceIds":["parliament-secondary-legislation"],"status":"intentionally-not-generalised","title":"Secondary tax legislation and delegated powers","whySeparate":"A statutory instrument depends on its parent Act and can use affirmative, negative, Commons-only or another procedure; Parliament normally cannot amend the instrument."},{"id":"live-events-beyond-first-window","safeFallback":"Use the official tax consultation tracker, GOV.UK consultation search, Bills service and committee inquiry pages. Treat the one included event window only as checked on its stated date.","sourceIds":["hmrc-tax-consultation-tracker","gov-get-involved","parliament-select-committee-evidence","finance-bill-2026-27-draft"],"status":"event-data-not-loaded","title":"All live consultations, Bills and inquiry deadlines","whySeparate":"Openings and deadlines change faster than the reviewed structural map and each source has its own scope and privacy terms."},{"id":"international-tax-negotiations","safeFallback":"Use the measure-specific HM Treasury, HMRC, treaty and Parliamentary sources and seek specialist advice where rights or cross-border liability are involved.","sourceIds":["hmt-about","hmrc-about"],"status":"intentionally-not-generalised","title":"Tax treaties and international negotiations","whySeparate":"Treaties, multilateral standards, domestic implementation and Parliamentary procedures form a different authority chain."},{"id":"personalised-case-and-judicial-review","safeFallback":"Read the official decision and guidance immediately and obtain qualified advice where the route, amount or deadline matters. The included CPR Part 54 timing is only for England and Wales; use the current Scottish or Northern Irish court procedure for claims there.","sourceIds":["hmrc-tax-review","tax-tribunal","hmrc-judicial-review","civil-procedure-rule-54-5"],"status":"legal-advice-not-provided","title":"Personal appeal choice and judicial-review merits","whySeparate":"The decision letter, tax type, facts, statutory power, evidence, territory and deadlines determine the route; judicial review has specialist law, time and cost risk, and court procedure differs across UK jurisdictions."},{"id":"private-influence-and-causation","safeFallback":"Record only sourced formal roles, published meetings, submissions, acknowledgements and decision records; never infer a hidden bargain or score an official as influenceable.","sourceIds":["hmt-tax-policy-principles-2025","lords-tax-policy-report-2026"],"status":"intentionally-not-generalised","title":"Private meetings, lobbying and causal influence","whySeparate":"A meeting, submission, donation or relationship does not prove that it caused a policy outcome. Many internal discussions are not fully public."},{"id":"non-tax-public-decisions","safeFallback":"Build a separate deeply sourced decision family rather than copying the tax-policy chain.","sourceIds":["parliament-contact-mp","gov-get-involved"],"status":"intentionally-not-generalised","title":"Housing, planning, schools, benefits and other public decisions","whySeparate":"Each domain has a different legal owner, territory, funding chain, consultation duty and appeal route."}],"decisionIntents":[{"chooseWhen":["The requested outcome would apply beyond one person's case","The exact change needs a government proposal and Commons-authorised primary legislation"],"destinationId":"uk-central-tax-policy-primary-law","doNotUseWhen":["The instrument is unknown or the proposal uses regulations, an order or another delegated power","The issue is an HMRC decision about one taxpayer","The issue is poor service, delay or communication","The tax belongs to a devolved or local decision chain"],"id":"change-tax-rule-for-everyone","question":"Has the official material or current legal analysis identified a Finance Bill or other primary legislation as the required vehicle?","routeType":"deep-pathway","sourceIds":["hmt-tax-policy-principles-2025","parliament-taxation-spending"],"title":"Change a central tax rule through primary legislation"},{"chooseWhen":["The official source identifies a Finance Bill or another primary-legislation route","An official window is open and its exact scope is understood","The response can address the questions or technical drafting still open"],"destinationId":"uk-central-tax-policy-primary-law","doNotUseWhen":["The proposal is a statutory instrument, regulation or order, or the legal vehicle is unknown","There is no verified current window","The goal is to appeal a personal tax decision"],"id":"respond-to-proposed-tax-change","question":"Is an official Finance Bill consultation, draft primary clause, Bill stage or related committee inquiry open?","routeType":"deep-pathway","sourceIds":["hmrc-tax-consultation-tracker","finance-bill-2026-27-draft","parliament-select-committee-evidence"],"title":"Respond to a proposed Finance Bill change"},{"chooseWhen":["Official material names a statutory instrument, regulation, order or delegated power","No reliable source has yet confirmed that primary legislation is required"],"destinationId":"secondary-tax-legislation","doNotUseWhen":["A Finance Bill or other primary-legislation route has been confirmed","The issue is only HMRC administration or one taxpayer's decision"],"id":"change-secondary-or-unknown-tax-rule","question":"Does the proposal use regulations, an order or another power under an existing Act, or is the required legal instrument still unclear?","routeType":"coverage-gap","sourceIds":["parliament-secondary-legislation"],"title":"Change a delegated tax rule—or identify the legal instrument"},{"chooseWhen":["The desired change concerns implementation or policy maintenance 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case?","routeType":"personal-route","sourceIds":["hmrc-tax-review","tax-tribunal"],"title":"Challenge a decision about me"},{"chooseWhen":["The concern is what HMRC did or failed to do as a service"],"destinationId":"hmrc-service-complaint","doNotUseWhen":["A statutory decision or penalty needs an appeal","The person only disagrees with government tax policy"],"id":"complain-about-hmrc-service","question":"Is the issue delay, communication, behaviour or handling rather than the technical tax decision?","routeType":"personal-route","sourceIds":["hmrc-complaints","adjudicator-role","hmt-complaints-procedure"],"title":"Complain about HMRC service"},{"chooseWhen":["Published material should be checked before asking for more","A specific recorded-information request can be described"],"destinationId":"tax-policy-records-handoff","doNotUseWhen":["The desired outcome is an explanation that the authority has not recorded","The request seeks another taxpayer's confidential information"],"id":"understand-or-obtain-evidence","question":"Is the immediate need to find the public record, evidence or decision trail?","routeType":"official-handoff","sourceIds":["gov-foi-guide","hmt-publication-scheme","hmrc-publication-scheme"],"title":"Understand or obtain evidence"},{"chooseWhen":["The relevant legislature, revenue authority or council holds a separate power"],"destinationId":"devolved-and-local-tax-powers","doNotUseWhen":["The change is to a UK central tax administered through the HMT and HMRC policy partnership"],"id":"change-devolved-or-local-tax","question":"Does the tax or rate belong to Scotland, Wales, Northern Ireland or a local authority?","routeType":"coverage-gap","sourceIds":["hmrc-about","parliament-taxation-spending"],"title":"Change a devolved or local tax"}],"eventWindows":[{"cannotPromise":"Inclusion in the Bill, acceptance of a suggestion, a personal reply, enactment or 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Do not send through TaxSorted.","proceduralEffect":"A timely response enters the technical-consultation process and may inform revised drafting or the final government proposal.","publicDoorId":"respond-open-tax-consultation","reviewAfter":"2026-09-08","scope":"Technical consultation on published draft clauses and whether they work as intended; each measure has its own documents and response contact.","scopeStatus":"partly-fixed","sourceIds":["finance-bill-2026-27-draft","hmt-tax-policy-principles-2025"],"statusAsAt":"open","territory":"United Kingdom, subject to each measure's stated application","title":"Finance Bill 2026-27 draft-legislation technical consultation","whatCanStillChange":"Technical drafting, operation and potentially final inclusion can change; the Chancellor decides the final contents proposed for the next Finance Bill.","whoCanRespond":"Anyone within a measure's stated audience using its named response address."}],"links":{"corrections":"/v1/politics/uk/integrity/corrections","decisions":"/v1/politics/uk/public-decision-pathways/decisions","doors":"/v1/politics/uk/public-decision-pathways/doors","humanGuide":"https://taxsorted.io/uk/politics/decisions/","openApi":"/openapi/politics-uk.json","rights":"/v1/politics/uk/public-decision-pathways/rights","schema":"/v1/politics/uk/public-decision-pathways/schema","self":"/v1/politics/uk/public-decision-pathways"},"meta":{"coverage":["Changing UK central-government tax policy through primary legislation","Public participation doors around tax policy, Finance Bills and official records","A strict hand-off between public-policy change, HMRC administration, tax appeals and service complaints","One dated Finance Bill 2026-27 draft-legislation consultation window"],"editorialRules":["Separate government proposal, Commons authorisation, scrutiny, administration and adjudication.","Separate a public-policy disagreement from an individual appeal and a service complaint.","State the formal effect and limit of every public door; never estimate its chance of success.","Mark an event-specific opening with its checked date and deadline; never treat it as permanently open.","Distinguish official process descriptions from TaxSorted inferences about practical barriers.","Do not name a current office-holder where the durable institutional role is sufficient.","Use official institutional contacts only and collect no political opinion, postcode, tax letter or case fact."],"exclusions":["Personalised legal advice, appeal drafting, litigation, representation or deadline calculation","Political-party recommendations, persuasion, ideology matching or predictions of influence","Sending consultation responses, petitions, correspondence, evidence or information requests","Scottish, Welsh, Northern Irish and local-tax decision chains","A deep map of secondary legislation, tax treaties or international tax negotiations","A live tracker for every Bill, consultation, committee inquiry or ministerial decision","Housing, planning, education, benefits and other non-tax public decisions"],"jurisdiction":"United Kingdom","lawAsAt":"2026-07-16","personalisedDecisionPolicy":"TaxSorted asks for no personal tax facts and makes no decision about which legal remedy applies. It provides official hand-offs and preserves uncertainty where the decision letter, tax type or deadline controls.","retrievedAt":"2026-07-16","title":"TaxSorted UK public-decision pathways","version":"1.0.0","warning":"Tax policy can move quickly and an enacted provision may not yet be in force. 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There is no universal minimum period and late responses may not be considered.","directEffect":"informs-decision","expectedOutput":"The response enters the consultation process and may be reflected in a summary, government response, revised design or draft.","id":"respond-open-tax-consultation","kind":"government-consultation","officialUrl":"https://www.gov.uk/guidance/check-the-status-of-tax-policy-consultations","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"Read the consultation privacy notice. 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Parliament says MPs generally need the constituent's address.","action":["Give the address needed to establish constituency.","Explain the requested Parliamentary or ministerial action and why.","Ask whether the MP will question, speak, vote, amend, petition, write or refer as appropriate."],"availability":"standing","cannotPromise":"A reply by a fixed date, agreement, an amendment, a vote in the requested direction or a policy result.","deadlineRule":"Standing route, but a vote, committee stage, appeal or consultation can have a separate closing date.","directEffect":"representative-discretion","expectedOutput":"The MP may make enquiries, raise the issue publicly, take Parliamentary action or explain why they will not.","id":"contact-constituency-mp","kind":"constituency-representation","officialUrl":"https://www.parliament.uk/get-involved/contact-an-mp-or-lord/contact-your-mp/","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"Ordinary correspondence is not automatically public, but a Parliamentary action may create a public record. Ask the MP's office how case information will be handled.","relevantStageIds":["define-tax-problem","develop-tax-policy","consult-where-used","announce-fiscal-proposal","commons-authorise-tax","commons-scrutinise-finance-bill","enact-and-check-commencement","hmrc-implement-law","evaluate-and-reopen"],"requiredInputs":["Name and constituency address","A clear issue and requested action","Only the case details genuinely needed if asking for constituent help"],"sourceIds":["parliament-contact-mp"],"taxSortedEffects":"no-storage-no-submission","title":"Ask the constituency MP to act","whoCanUse":"A constituent normally contacts the MP for the constituency where they live."},{"accountOrIdentity":"The Parliamentary submission process controls identity and contact requirements; TaxSorted receives nothing.","action":["Read the inquiry's call for evidence and answer its terms of reference.","State who the evidence is from, use plain language and provide the requested file format.","Submit early through the live inquiry page."],"availability":"event-specific","cannotPromise":"Acceptance, confidentiality, oral invitation, recommendation or government action.","deadlineRule":"The live inquiry page controls and a committee can close evidence before a provisional date.","directEffect":"committee-evidence","expectedOutput":"Accepted evidence may inform questions, findings and recommendations and may be published.","id":"submit-select-committee-evidence","kind":"select-committee-evidence","officialUrl":"https://publications.parliament.uk/pa/cm/written-evidence-guidance.htm","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"Accepted evidence is normally published online and searchable. Contact committee staff before including private or confidential information; the committee decides publication.","relevantStageIds":["develop-tax-policy","consult-where-used","announce-fiscal-proposal","commons-scrutinise-finance-bill","lords-scrutinise-finance-bill","evaluate-and-reopen"],"requiredInputs":["Relevant original experience, evidence or analysis","Identity and contact details","A submission meeting the live inquiry's scope, format and deadline"],"sourceIds":["parliament-treasury-committee","parliament-select-committee-evidence","lords-tax-policy-report-2026"],"taxSortedEffects":"no-storage-no-submission","title":"Submit evidence to an open committee inquiry","whoCanUse":"A person or organisation with relevant experience, evidence or expertise when an inquiry is accepting evidence."},{"accountOrIdentity":"No TaxSorted account; Parliament controls the submission process.","action":["Confirm that the Bill has reached the evidence window and identify the exact clauses.","Send concise written evidence through the current Parliamentary route.","Submit as early as possible because the Committee can finish before an expected deadline."],"availability":"event-specific","cannotPromise":"An amendment, debate, acceptance, oral evidence or policy change.","deadlineRule":"Only while the Public Bill Committee is still considering the Bill; the live committee record controls.","directEffect":"committee-evidence","expectedOutput":"Evidence received in time may be circulated to the Committee and published.","id":"submit-finance-bill-evidence","kind":"bill-evidence","officialUrl":"https://www.parliament.uk/mps-lords-and-offices/offices/commons/scrutinyunit/written-submissions/","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"Parliamentary evidence can be published permanently. Discuss confidentiality with the Scrutiny Unit before submitting sensitive material.","relevantStageIds":["commons-scrutinise-finance-bill"],"requiredInputs":["The Bill title and relevant clause or schedule","Evidence about drafting, operation or impact","Identity and contact details required by Parliament"],"sourceIds":["parliament-finance-bill","parliament-finance-bill-evidence"],"taxSortedEffects":"no-storage-no-submission","title":"Submit written Finance Bill evidence","whoCanUse":"Anyone with relevant evidence while the Finance Bill Public Bill Committee is accepting written submissions."},{"accountOrIdentity":"The official service collects identity, contact, eligibility, postcode and IP information to create or sign a petition. TaxSorted creates no petition and stores no identity.","action":["Ask for a clear action within UK Government or Parliament responsibility.","Check for an existing similar petition and obtain five initial supporters to start one.","Use the six-month official signature window."],"availability":"standing","cannotPromise":"A debate, vote, policy change, law change or government agreement.","deadlineRule":"A published e-petition is normally open for six months.","directEffect":"response-or-debate-threshold","expectedOutput":"At 10,000 signatures the Government responds; at 100,000 the Petitions Committee considers a debate.","id":"start-or-sign-petition","kind":"parliamentary-petition","officialUrl":"https://petition.parliament.uk/help","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"The petition text and signature count are public. If an accepted petition is opened for signatures, the creator's name is published while it is open; signer personal information is not published. Read the official privacy notice before creating or signing.","relevantStageIds":["announce-fiscal-proposal","commons-authorise-tax","commons-scrutinise-finance-bill","evaluate-and-reopen"],"requiredInputs":["A clear requested action and reasons","Creator identity and five initial supporters where starting a petition","Official eligibility confirmation for each signature"],"sourceIds":["parliament-petitions-help","parliament-petitions-privacy"],"taxSortedEffects":"no-storage-no-submission","title":"Start or sign a UK Parliament petition","whoCanUse":"British citizens and UK residents may create an e-petition; the official service controls signature eligibility."},{"accountOrIdentity":"No TaxSorted account. A valid FOI request normally requires a real name and contact address.","action":["Search the publication scheme and existing disclosures first.","Name the authority and describe the recorded information precisely.","Give a name and reply address and ask for the preferred accessible format if needed."],"availability":"standing","cannotPromise":"Creation of a new explanation, disclosure of exempt material, disclosure of identifiable taxpayer information or a policy change.","deadlineRule":"The normal response period is 20 working days, but extensions, clarification, cost limits and exemptions can apply.","directEffect":"information-right","expectedOutput":"Recorded information, a lawful refusal, a request for clarification or a notice that another authority holds it.","id":"request-recorded-information","kind":"information-access","officialUrl":"https://www.gov.uk/make-a-freedom-of-information-request/how-to-make-an-foi-request","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"A direct official request is not automatically published by TaxSorted. Third-party FOI platforms may publish requests and replies; check their terms separately.","relevantStageIds":["define-tax-problem","announce-fiscal-proposal","lords-scrutinise-finance-bill","enact-and-check-commencement","hmrc-implement-law","evaluate-and-reopen"],"requiredInputs":["Name and contact address","A precise description of recorded information","The correct public authority"],"sourceIds":["gov-foi-guide","hmt-publication-scheme","hmrc-publication-scheme"],"taxSortedEffects":"no-storage-no-submission","title":"Request recorded information","whoCanUse":"Anyone making a valid written request to the public authority that holds the information."},{"accountOrIdentity":"No TaxSorted account; nomination uses the official statutory process.","action":["Understand the role before choosing a party or independent route.","Use the separate Public Office Pathfinder for qualifications, nomination, money and duties.","Treat election as a public choice, not a guaranteed route to government office or policy control."],"availability":"standing","cannotPromise":"Selection, election, ministerial office, committee membership, party support or control of tax policy.","deadlineRule":"Election-specific; the notice of election and current Electoral Commission guide control.","directEffect":"electoral-route","expectedOutput":"A lawful candidacy can place the person before voters; election creates an MP mandate and Parliamentary role.","id":"stand-for-mp","kind":"elected-office","officialUrl":"https://www.parliament.uk/get-involved/become-a-member-of-parliament/","pathwayIds":["uk-central-tax-policy-primary-law"],"privacyAndPublication":"Candidacy creates statutory public records and campaign disclosures. Read the Public Office Pathfinder and official election guidance.","relevantStageIds":["evaluate-and-reopen"],"requiredInputs":["Current legal qualifications","A party-selection or independent candidacy route","Election-specific nomination and campaign compliance"],"sourceIds":["parliament-become-mp","parliament-contact-mp"],"taxSortedEffects":"no-storage-no-submission","title":"Seek elected Commons office","whoCanUse":"A person who meets the current election-specific qualifications and completes the legal candidacy process."}],"schema":"taxsorted.uk.public-decision-pathways/1","sources":[{"appliesTo":["The current government approach to central tax-policy development and consultation"],"authorityLevel":"government-policy","id":"hmt-tax-policy-principles-2025","limitations":["These are government principles rather than a legally enforceable timetable or a promise to consult on every measure"],"publisher":"HM Treasury","retrievedAt":"2026-07-16","status":"current","supports":["Single 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Committee","url":"https://www.parliament.uk/mps-lords-and-offices/offices/commons/scrutinyunit/written-submissions/"},{"appliesTo":["UK Government and Parliament e-petitions"],"authorityLevel":"legislature-guidance","id":"parliament-petitions-help","limitations":["A petition does not itself change policy or law and a debate is not guaranteed"],"publisher":"UK Government and Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Eligibility, five initial supporters, six-month signature period, 10,000 response threshold and 100,000 debate-consideration threshold"],"title":"How petitions work","url":"https://petition.parliament.uk/help"},{"appliesTo":["Personal data used to create or sign a UK Government and Parliament e-petition"],"authorityLevel":"legislature-guidance","id":"parliament-petitions-privacy","limitations":["The current privacy notice controls retention, sharing, rights and any later change"],"publisher":"House of 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information and FOI hand-off"],"authorityLevel":"government-guidance","id":"hmt-publication-scheme","limitations":["Not all policy-development material must be disclosed and the publication scheme does not waive statutory exemptions"],"publisher":"HM Treasury","retrievedAt":"2026-07-16","status":"current","supports":["Check published information before making an FOI request"],"title":"Publication scheme","url":"https://www.gov.uk/government/organisations/hm-treasury/about/publication-scheme"},{"appliesTo":["HMRC published information and FOI requests"],"authorityLevel":"government-guidance","id":"hmrc-publication-scheme","limitations":["FOI cannot be used to obtain another taxpayer's confidential information"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["Official HMRC FOI contact","Statutory confidentiality for identifiable taxpayer information"],"title":"Publication scheme","url":"https://www.gov.uk/government/organisations/hm-revenue-customs/about/publication-scheme"},{"appliesTo":["Statutory review of eligible HMRC tax decisions and penalties"],"authorityLevel":"government-guidance","id":"hmrc-tax-review","limitations":["The decision letter and tax-specific law control the actual route and deadline"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["Direct-tax appeal before review","Review by a different HMRC team, usually within 45 days","Usual 30-day tribunal deadline after a review result"],"title":"Disagree with a tax decision or penalty: get a review","url":"https://www.gov.uk/tax-appeals/review-of-a-tax-or-penalty-decision"},{"appliesTo":["First-tier Tribunal challenges to eligible tax decisions"],"authorityLevel":"tribunal-guidance","id":"tax-tribunal","limitations":["Not every HMRC action is appealable and payment, interest, evidence, costs and onward-appeal rules require case-specific checking"],"publisher":"HM Courts & Tribunals Service","retrievedAt":"2026-07-16","status":"current","supports":["Tribunal independence, direct and indirect-tax route differences, possible decision replacement or remittal"],"title":"Appeal to the tax tribunal","url":"https://www.gov.uk/tax-tribunal"},{"appliesTo":["Complaints about HMRC delay, communication, behaviour or case handling"],"authorityLevel":"government-guidance","id":"hmrc-complaints","limitations":["A complaint is not the correct route to dispute a tax decision or express general disagreement with government policy"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["Difference between a service complaint and a tax appeal","HMRC first-tier and second-tier complaint reviews"],"title":"Complain about HMRC","url":"https://www.gov.uk/complain-about-hmrc"},{"appliesTo":["Independent review after HMRC's internal complaint stages"],"authorityLevel":"complaint-review-guidance","id":"adjudicator-role","limitations":["The Adjudicator does not decide government tax policy or replace statutory appeal and tribunal routes"],"publisher":"The Adjudicator's Office","retrievedAt":"2026-07-16","status":"current","supports":["Independent complaint review and recommendations after first and second HMRC reviews"],"title":"The role of the Adjudicator","url":"https://www.gov.uk/guidance/the-role-of-the-adjudicator"},{"appliesTo":["Exceptional public-law challenges where no adequate statutory appeal may exist"],"authorityLevel":"government-guidance","id":"hmrc-judicial-review","limitations":["It is specialist litigation with strict time and cost risk; TaxSorted does not assess or prepare a claim"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["Judicial review concerns lawfulness and exercise of public powers rather than a general merits appeal"],"title":"Judicial review: what is judicial review","updatedOn":"2026-05-08","url":"https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg12010"},{"appliesTo":["Filing a judicial-review claim form in England and Wales"],"authorityLevel":"court-procedure","id":"civil-procedure-rule-54-5","limitations":["This does not decide whether judicial review is available, appropriate or within jurisdiction in a particular tax dispute"],"publisher":"Civil Procedure Rule Committee and Ministry of Justice","retrievedAt":"2026-07-16","status":"current","supports":["A claim must be filed promptly and in any event normally within three months after the grounds first arose","Another enactment can impose a shorter time limit"],"title":"Civil Procedure Rule 54.5: time limit for judicial review","url":"https://www.justice.gov.uk/courts/procedure-rules/civil/rules/part54"},{"appliesTo":["The official public route towards standing for election as an MP"],"authorityLevel":"legislature-guidance","id":"parliament-become-mp","limitations":["Candidacy and election are not required for the other participation doors and do not guarantee control of government tax policy"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Standing for Parliament as a long-term electoral route into Commons decision-making"],"title":"Become a Member of Parliament","url":"https://www.parliament.uk/get-involved/become-a-member-of-parliament/"},{"appliesTo":["Complaints about HM Treasury service"],"authorityLevel":"government-guidance","id":"hmt-complaints-procedure","limitations":["The procedure does not create a route to overturn tax policy"],"publisher":"HM Treasury","retrievedAt":"2026-07-16","status":"current","supports":["Policy disagreement and general correspondence are not the same as a service complaint"],"title":"Complaints procedure","url":"https://www.gov.uk/government/organisations/hm-treasury/about/complaints-procedure"},{"appliesTo":["Draft clauses proposed for Finance Bill 2026-27"],"authorityLevel":"government-policy","id":"finance-bill-2026-27-draft","limitations":["Each measure has its own contact and documents; inclusion in draft material does not make it current law or guarantee inclusion in the introduced Bill"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"event-specific","supports":["Technical-consultation scope, publication date, 7 September 2026 deadline and Chancellor control of final Bill contents"],"title":"Finance Bill 2026-27 — draft legislation and technical tax documents","updatedOn":"2026-07-13","url":"https://www.gov.uk/government/collections/finance-bill-2026-27-draft-legislation-and-technical-tax-documents"},{"appliesTo":["Parliamentary scrutiny of selected draft Finance Bill 2025-26 measures and the 2025 Tax Policy Making 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