{"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 within existing law"],"destinationId":"hmrc-policy-maintenance-handoff","doNotUseWhen":["A new tax, rate, threshold or primary-law change is required","A specific decision needs a statutory appeal"],"id":"change-hmrc-administration","question":"Does the legal rule stay the same while the concern is guidance, forms, systems or administration?","routeType":"official-handoff","sourceIds":["hmrc-about","hmrc-tax-consultation-tracker"],"title":"Change how HMRC administers the rule"},{"chooseWhen":["The person has a decision letter or formal notification","The requested outcome is to vary, cancel or replace that case decision"],"destinationId":"hmrc-tax-decision-appeal-review","doNotUseWhen":["The goal is to change the rule for everyone","The complaint is only about delay, communication or service"],"id":"challenge-my-tax-decision","question":"Has HMRC issued a decision, assessment, relief refusal or penalty in a particular 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"}],"decisions":[{"coverageStatus":"deep","currentLawAsAt":"2026-07-16","decisionKind":"central-government-tax-policy-and-primary-law","detail":"/v1/politics/uk/public-decision-pathways/decisions/uk-central-tax-policy-primary-law","id":"uk-central-tax-policy-primary-law","jurisdiction":"UK central government and the UK Parliament, subject to tax-specific territorial application","linkedOfficePaths":[{"href":"/v1/politics/uk/public-office-pathways/offices/uk-mp-great-britain","notRequiredFor":"Responding to a consultation, submitting committee evidence, petitioning, requesting information or contacting the current constituency MP.","officePathId":"uk-mp-great-britain","relationship":"MPs can question ministers, scrutinise and vote on tax legislation, serve on committees and represent constituents.","whenUseful":"Use the office pathway when the chosen long-term route is to seek elected Commons office rather than only use a public participation door."}],"participantIds":["affected-public","tax-professionals","business-and-civil-society","researchers-and-academics"],"publicDoorIds":["respond-open-tax-consultation","write-to-hm-treasury","contact-constituency-mp","submit-select-committee-evidence","submit-finance-bill-evidence","start-or-sign-petition","request-recorded-information","stand-for-mp"],"stageCount":10,"summary":"A tax idea becomes durable primary law only through a chain in which government develops and proposes policy, the Commons authorises taxation, Parliament scrutinises the Bill, Royal Assent enacts it and HMRC implements it.","title":"Change a UK central tax rule through primary legislation"}],"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. Check the live official measure, Bill, Act, commencement rule, consultation page or decision letter before acting."},"officialHandoffs":[{"actions":["Check for an open administration or compliance consultation.","Use HM Treasury policy correspondence or the constituency MP for a general policy issue.","Use the HMRC service complaint route only for service failure, not policy disagreement.","Return to legislation when the desired outcome cannot lawfully be achieved through administration."],"id":"hmrc-policy-maintenance-handoff","limits":["This release does not classify every HMRC manual or administrative discretion","Guidance cannot override primary law","No personal case facts are accepted"],"officialUrl":"https://www.gov.uk/guidance/check-the-status-of-tax-policy-consultations","sourceIds":["hmrc-about","hmrc-tax-consultation-tracker","hmt-contact","hmrc-complaints"],"status":"bounded-handoff","title":"HMRC administration and policy-maintenance hand-off","useWhen":"The concern is how existing law is implemented through guidance, forms, systems or administrative policy rather than a personal appeal."},{"actions":["Read the relevant policy paper, consultation, TIIN, OBR costing, Ways and Means resolution, Bill, Act and HMRC guidance in order.","Check the Treasury and HMRC publication schemes and Parliamentary records.","Use a precise FOI request only for recorded information not already published."],"id":"tax-policy-records-handoff","limits":["FOI does not create a policy explanation or prove influence","Exemptions and taxpayer confidentiality apply","This release does not mirror every upstream document"],"officialUrl":"https://www.gov.uk/government/organisations/hm-treasury/about/publication-scheme","sourceIds":["gov-foi-guide","hmt-publication-scheme","hmrc-publication-scheme","obr-policy-costings","parliament-ways-means"],"status":"bounded-handoff","title":"Tax-policy public-record hand-off","useWhen":"The immediate goal is to understand what has been proposed, costed, authorised, enacted or implemented."}],"personalRoutes":[{"exceptionalRoutes":[{"caution":"Do not wait for the appeal sequence to finish merely because this card appears beside it. Judicial review is not a general merits appeal, can expose a claimant to costs and requires case-specific specialist advice. Scotland and Northern Ireland use different court procedures and deadlines; this card does not route those claims.","id":"judicial-review-parallel-route","officialUrl":"https://www.justice.gov.uk/courts/procedure-rules/civil/rules/part54","sourceIds":["hmrc-judicial-review","civil-procedure-rule-54-5"],"territory":"England and Wales court procedure only","timing":"Act immediately. A claim form must be filed promptly and is normally due no later than three months after the grounds first arose; another enactment can impose a shorter limit.","title":"Judicial review is a parallel exceptional route, not step 5","useWhen":"Only seek specialist public-law advice where the legality of public action is in issue and no adequate statutory appeal or other remedy exists."}],"id":"hmrc-tax-decision-appeal-review","limits":["Not every HMRC action has the same appeal right","An appeal may not suspend payment and interest","This route changes a case outcome, not the tax rule for everyone"],"notFor":"Changing tax policy for everyone, complaining only about service, or asking a minister to decide a taxpayer's liability.","notLegalAdvice":"Read the actual decision letter and obtain qualified advice where the amount, deadline, evidence or route matters. TaxSorted has not seen the facts.","officialUrl":"https://www.gov.uk/tax-appeals","possibleEffect":"HMRC review can uphold, vary or cancel a decision; an eligible tribunal can replace a decision or require it to be looked at again.","sourceIds":["hmrc-tax-review","tax-tribunal","hmrc-judicial-review","civil-procedure-rule-54-5"],"steps":[{"action":"Read the decision letter and the tax-specific appeal rights immediately.","caution":"Do not wait for a petition, consultation, complaint or policy reply while an appeal deadline runs.","deadline":"The letter and legislation control; many appeals are normally required within 30 days.","order":1,"sourceIds":["hmrc-tax-review","tax-tribunal"]},{"action":"Use the correct first appeal route.","caution":"The correct route depends on the tax and decision. TaxSorted does not infer it from a description.","deadline":"Direct-tax decisions normally go to HMRC first; indirect-tax decisions can have a different review or tribunal choice.","order":2,"sourceIds":["hmrc-tax-review","tax-tribunal"]},{"action":"Consider or accept a statutory review where available.","caution":"A different HMRC team reviews the decision, but this is still not a general policy consultation.","deadline":"A review is normally completed within 45 days unless the review officer says it will take longer.","order":3,"sourceIds":["hmrc-tax-review"]},{"action":"Protect the First-tier Tribunal route if the dispute remains.","caution":"Payment, interest, evidence, cost and late-appeal rules vary; use the official guide and professional help for a difficult case.","deadline":"Following a review result, a tribunal appeal is usually required within 30 days of the review-result letter.","order":4,"sourceIds":["hmrc-tax-review","tax-tribunal"]}],"title":"Challenge an HMRC tax decision","useWhen":"HMRC has issued an assessment, penalty, refusal or other decision for which the law provides an appeal or review route."},{"exceptionalRoutes":[],"id":"hmrc-service-complaint","limits":["A complaint is not a substitute for an appeal","It does not overturn government tax policy","Compensation and redress are not guaranteed"],"notFor":"A technical tax decision that should be appealed, or general disagreement with government tax policy.","notLegalAdvice":"Keep technical appeal rights and service complaints on separate tracks and use the official letters and guidance.","officialUrl":"https://www.gov.uk/complain-about-hmrc","possibleEffect":"HMRC or an independent reviewer may apologise, correct service handling, recommend redress, reimburse evidenced reasonable costs or identify institutional learning.","sourceIds":["hmrc-complaints","adjudicator-role","parliament-contact-mp"],"steps":[{"action":"Raise the complaint with HMRC and explain what happened, what should have happened and the requested remedy.","caution":"Continue protecting any separate appeal and payment deadlines.","deadline":"Complain as soon as possible and keep the current official correspondence.","order":1,"sourceIds":["hmrc-complaints"]},{"action":"Ask HMRC for a second-tier review if the first response does not resolve the complaint.","caution":"A different person reviews complaint handling; this does not replace a statutory appeal.","deadline":"Use the address and time instruction in HMRC's first-tier response.","order":2,"sourceIds":["hmrc-complaints"]},{"action":"Ask the Adjudicator's Office for an independent review after both HMRC tiers.","caution":"The Adjudicator can recommend complaint redress but cannot decide tax policy or a tribunal issue.","deadline":"Use the current Adjudicator guidance and the deadline stated after the second-tier response.","order":3,"sourceIds":["adjudicator-role","hmrc-complaints"]},{"action":"Use the official Parliamentary Ombudsman hand-off if the unresolved complaint reaches that stage.","caution":"An MP's casework role is discretionary and separate from changing tax law.","deadline":"Follow the current complaint outcome and MP-referral requirements.","order":4,"sourceIds":["parliament-contact-mp","hmrc-complaints"]}],"title":"Complain about HMRC service","useWhen":"The concern is unreasonable delay, poor communication, behaviour, mistakes in handling or another service failure."}],"routingRule":"Choose the exact outcome and territory before choosing a public door. A public-policy change, HMRC administration question, personal appeal and service complaint are different routes.","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 major fiscal-event and annual Finance Bill approach","Flexible and non-guaranteed formal consultation","Priority given to frequent engagement with tax professionals","Tax Information and Impact Notes, OBR-certified costings and the admitted tracking gap"],"title":"Tax Policy Making Principles","url":"https://www.gov.uk/government/publications/tax-policy-making-principles/tax-policy-making-principles"},{"appliesTo":["HM Treasury's institutional responsibilities"],"authorityLevel":"government-guidance","id":"hmt-about","limitations":["The page does not expose the complete internal ministerial or Cabinet decision chain for a particular measure"],"publisher":"HM Treasury","retrievedAt":"2026-07-16","status":"current","supports":["Strategic oversight of the UK tax system and economic policy"],"title":"About us","url":"https://www.gov.uk/government/organisations/hm-treasury/about"},{"appliesTo":["General correspondence with HM Treasury"],"authorityLevel":"government-guidance","id":"hmt-contact","limitations":["General correspondence is not a formal consultation, does not bind the Treasury and does not promise a substantive reply"],"publisher":"HM Treasury","retrievedAt":"2026-07-16","status":"current","supports":["The current official institutional correspondence door"],"title":"HM Treasury contacts","url":"https://www.gov.uk/government/organisations/hm-treasury#org-contacts"},{"appliesTo":["HMRC's legal status, tax administration and policy partnership with HM Treasury"],"authorityLevel":"government-guidance","id":"hmrc-about","limitations":["It does not make HMRC guidance equivalent to legislation or allow ministers to decide individual taxpayer cases"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["HM Treasury leads strategic tax policy and development","HMRC leads policy maintenance and implementation","HMRC is a non-ministerial department administering the tax system"],"title":"About us","url":"https://www.gov.uk/government/organisations/hm-revenue-customs/about"},{"appliesTo":["Independent scrutiny of government tax and spending costings around fiscal events"],"authorityLevel":"official-independent-body","id":"obr-policy-costings","limitations":["The OBR does not select the government's policy or authorise taxation"],"publisher":"Office for Budget Responsibility","retrievedAt":"2026-07-16","status":"current","supports":["OBR challenge and certification of policy costings","Publication of policy-measures, uncertainty and risk data"],"title":"Policy costings","url":"https://obr.uk/forecasts-in-depth/policy/"},{"appliesTo":["House of Commons financial procedure"],"authorityLevel":"legislature-procedure","id":"parliament-taxation-spending","limitations":["It is a procedural map, not a record that a particular proposal has passed every stage"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Taxation must be authorised by legislation starting in the Commons","Only the Crown, in practice the Government, can initiate proposals for taxation","Commons financial privilege and Ways and Means resolutions"],"title":"Taxation and spending","url":"https://guidetoprocedure.parliament.uk/collections/C6pm6WK1/taxation-and-spending"},{"appliesTo":["Commons consent to taxes and charges"],"authorityLevel":"legislature-procedure","id":"parliament-ways-means","limitations":["A resolution is not permanent primary legislation and measure-specific provisional-effect rules can differ"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Ways and Means resolutions authorise the tax foundation needed before a Finance Bill is introduced"],"title":"Ways and Means resolution","url":"https://www.parliament.uk/site-information/glossary/ways-and-means-resolution/"},{"appliesTo":["Commons and Lords procedure for the annual Finance Bill"],"authorityLevel":"legislature-procedure","id":"parliament-finance-bill","limitations":["The live Bill page and programme order control the actual timetable for a particular Finance Bill"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Finance Bill stages and split committee stage","Written but not oral evidence to the Finance Bill Public Bill Committee","Limits on amendments that would add or increase tax","Lords debate without amendment"],"title":"Finance Bill","url":"https://guidetoprocedure.parliament.uk/articles/9Sc0nmH5"},{"appliesTo":["General Bill stages and Royal Assent"],"authorityLevel":"legislature-guidance","id":"parliament-making-laws","limitations":["Finance Bills have additional Commons financial-privilege limits and enactment does not prove every provision has commenced"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Royal Assent turns an agreed Bill into an Act"],"title":"Making laws","url":"https://www.parliament.uk/business/lords/work-of-the-house-of-lords/making-laws/"},{"appliesTo":["Statutory instruments and other law made under powers in a parent Act"],"authorityLevel":"legislature-guidance","id":"parliament-secondary-legislation","limitations":["The exact parent power, instrument and procedure must be checked for each tax measure"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["The parent Act controls the Parliamentary procedure","Parliament normally approves or rejects but cannot amend a statutory instrument","Members of the public must ask a member of either House to object or act"],"title":"What is Secondary Legislation?","url":"https://www.parliament.uk/about/how/laws/secondary-legislation/"},{"appliesTo":["Government departments conducting formal consultations"],"authorityLevel":"government-policy","id":"cabinet-consultation-principles","limitations":["The principles do not create one universal consultation period or require a consultation for every tax measure"],"publisher":"Cabinet Office","retrievedAt":"2026-07-16","status":"current","supports":["Consultations should have a purpose, be informative and occur while policy is formative where appropriate","Responses should be taken into account"],"title":"Consultation principles 2018","url":"https://www.gov.uk/government/publications/consultation-principles-guidance/consultation-principles-2018"},{"appliesTo":["Open and closed central tax-policy consultations"],"authorityLevel":"government-guidance","id":"hmrc-tax-consultation-tracker","limitations":["The tracker does not explain the whole authority chain or guarantee that every measure has a formal consultation"],"publisher":"HM Revenue & Customs","retrievedAt":"2026-07-16","status":"current","supports":["Official consultation discovery by tax family and status"],"title":"Check the status of tax policy consultations","updatedOn":"2026-03-19","url":"https://www.gov.uk/guidance/check-the-status-of-tax-policy-consultations"},{"appliesTo":["Finding current government consultations and petitions"],"authorityLevel":"government-guidance","id":"gov-get-involved","limitations":["It is a discovery page, not proof that a response will change the policy"],"publisher":"UK Government","retrievedAt":"2026-07-16","status":"current","supports":["Official cross-government consultation discovery"],"title":"Get involved","url":"https://www.gov.uk/government/get-involved"},{"appliesTo":["Constituents asking an MP to raise a public issue or case"],"authorityLevel":"legislature-guidance","id":"parliament-contact-mp","limitations":["An MP is not required to take the requested action and cannot personally rewrite tax law or decide a taxpayer's liability"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["MPs may make enquiries, ask questions, take part in debates, motions or amendments","Constituents should identify themselves and normally contact their own MP"],"title":"Contact your MP","url":"https://www.parliament.uk/get-involved/contact-an-mp-or-lord/contact-your-mp/"},{"appliesTo":["Parliamentary scrutiny of HM Treasury, HMRC and related policy or administration"],"authorityLevel":"legislature-guidance","id":"parliament-treasury-committee","limitations":["The Committee recommends and scrutinises; it does not itself set tax rates or decide individual appeals"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Official inquiry, evidence, report and contact discovery for the Treasury Committee"],"title":"Treasury Committee","url":"https://committees.parliament.uk/committee/158/treasury-committee/"},{"appliesTo":["Written evidence to an open Commons or Lords committee inquiry"],"authorityLevel":"legislature-guidance","id":"parliament-select-committee-evidence","limitations":["Each live inquiry page controls scope, deadline and submission method; acceptance and confidentiality remain for the Committee"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["Who may contribute, format expectations, deadlines and publication warnings"],"title":"Guidance on giving evidence to select committees","url":"https://publications.parliament.uk/pa/cm/written-evidence-guidance.htm"},{"appliesTo":["Written evidence while a Public Bill Committee is considering a Bill"],"authorityLevel":"legislature-guidance","id":"parliament-finance-bill-evidence","limitations":["The live Bill and committee page controls whether evidence is being accepted and when the window closes"],"publisher":"UK Parliament","retrievedAt":"2026-07-16","status":"current","supports":["The official written-evidence route and need to submit before the Committee finishes"],"title":"Written submissions to a Public Bill 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 Commons","retrievedAt":"2026-07-16","status":"current","supports":["An accepted petition creator's name is published while the petition is open","Signer personal information is not published","The service collects identity, contact, eligibility, postcode and IP information"],"title":"Petitions privacy notice","url":"https://petition.parliament.uk/privacy"},{"appliesTo":["Requests for recorded information held by public authorities"],"authorityLevel":"government-guidance","id":"gov-foi-guide","limitations":["Exemptions, cost limits and extensions can apply; FOI does not require a public body to create an explanation or change a decision"],"publisher":"UK Government","retrievedAt":"2026-07-16","status":"current","supports":["Written request requirements and the normal 20-working-day response period"],"title":"How to make a Freedom of Information request","url":"https://www.gov.uk/make-a-freedom-of-information-request/how-to-make-an-foi-request"},{"appliesTo":["HM Treasury published 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 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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 Principles"],"authorityLevel":"legislature-guidance","id":"lords-tax-policy-report-2026","limitations":["The findings arise from selected inheritance-tax measures and are recommendations, not binding law or proof about every tax policy"],"publisher":"House of Lords Economic Affairs Committee","retrievedAt":"2026-07-16","status":"current","supports":["Committee concerns about consultation, transparency, evidence and unequal practical access"],"title":"Inheritance tax measures: unused pension funds and agricultural and business property reliefs","updatedOn":"2026-01-28","url":"https://publications.parliament.uk/pa/ld5901/ldselect/ldeconaf/250/250.pdf"}]}