HM Revenue & Customs
Applies the ruleThe tax and customs authority. For this corpus it matters less as a guidance publisher than as the publisher of the reference documents that customs legislation incorporates by name. The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 do not describe any relief: regulation 4 directs HMRC to grant relief where a claim matches a section of the UK Reliefs document, and that document - United Kingdom Customs Tariff: Reliefs from Import Duty - is a Word file served from assets.publishing.service.gov.uk and listed on a statutory guidance page that also keeps a dated log of every version added and deleted. The page is therefore both the source of the operative conditions and the only record of which versions have existed.
The body that applies the rule and decides applications. It publishes what it requires, which is authoritative about its own practice but is not the text of the law.
www.gov.uk/government/organisations/hm-revenue-customsCannot be cited for
The version it serves and the version the Regulations name are not the same, and neither page says so: on 11 October 2026 regulation 2 defined the UK Reliefs document as version 1.6 of 9 November 2023 while HMRC served version 1.8 of 12 February 2025, having deleted 1.6 from the page on 2 February 2024. A superseded version cannot be retrieved, so a claim about what the document said at an earlier date cannot be checked here. The reference documents are statutory guidance rather than legislation and are not on legislation.gov.uk at all. HMRC's wider guidance pages are a department's account of the law it administers and are not an instrument; nothing here should be cited for what an Act or a statutory instrument provides. It is not a source for immigration status, for the immigration health surcharge, or for the statutory residence test, which is in Schedule 45 to the Finance Act 2013 and belongs to legislation.gov.uk.
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