Tx notes fa22 Final

4.2. Commissioners 
At the head of HMRC are the commissioners whose duties are:
(a)
to implement statute law
(b)
oversee the process of UK tax administration
The main body of HMRC is divided into District o
ffi
ces and accounting and payment o
ffi
ces.
Income Tax
Payable by individuals on most income.
National Insurance Contributions
Payable by individuals who are employed or self employed 
and businesses in relation to their employees.
Capital Gains Tax
Payable by individuals on the disposal of capital assets.
Inheritance Tax
Payable by individuals on lifetime and death transfers of 
assets.
Corporation Tax
Payable by companies on income and chargeable gains.
Value Added Tax (VAT)
Payable by the final consumer on purchases of most 
goods and services.

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4.3. District Offices 
The Commissioner appoints O
ffi
cers of HMRC to implement the day to day work of HMRC.
4.4. Accounts and payment offices 
These concentrate on the collection and payment of tax.
5. Sources of tax law 
5.1 Tax legislation/statutes
 
Adherence is mandatory. It is updated every year by the annual Finance Act.
The Government may issue Statutory Instruments which are detailed notes on an area of tax 
legislation.
5.2 Case law 
This refers to decisions made in tax cases. The rulings in the courts are binding and so provide 
guidance on the interpretation of tax legislation.