HMRC Freedom of Information Team
Room 1C/23
Treynon
100 Parliament Street
London. SW1A 2BQ
Email: request-383615-
xxxxxxxx@xxxxxxxxxxxxxx.xxx
Phone
Fax
Web
www.gov.uk
Date
17 February 2017
Our ref
FOI2017/00106
DX
Your ref
Dear Treynon
Freedom of information Act (FOIA)
Thank you for your request under the FOIA, which was received 22 January 2017, for the
following information:
Question 1.
Does there exist, contained within written legislation, a law stating that a Man inhabiting the
land of Britain is subject to taxation on the financial compensation received in exchange for
their labour?
Question 2.
Does there exist, contained within written legislation, a Parliamentary statute stating that a
British citizen is subject to taxation on their Income?
Question 3.
Would it be not logical for a government agency to publish a complete guide to taxation,
including exact legal and general definitions, case history and a brief summary of the
historical origins of the concept, of each type of taxation imposed on its subjects?
The obligation to pay income tax is set out in statute law. Statute law imposes an obligation
which is mandatory, not voluntary. Parliament represents “the governed” and therefore an
Act is given the force of law with the consent of Parliament.
You can read about the process by which new laws are made on the Parliament website.
http://www.parliament.uk/about/how/laws/
http://www.parliament.uk/about/how/laws/...
Information is available in large print, audio and Braille formats.
Text Relay service number – 18001
FOI2017 - 00106
"An Act of Parliament creates a new law or changes an existing law. An Act is a Bill
approved by both the House of Commons and the House of Lords and formally agreed to by
the reigning monarch (known as Royal Assent). Once implemented, an Act is law and
applies to the UK as a whole or to specific areas of the country."
Parliament has assigned HMRC responsibility for the collection and management of a
number of taxes, duties, levies etc. See s5 of the Commissioners for Revenue and Customs
Act 2005.
http://www.legislation.gov.uk/ukpga/2005...
The charge to income tax on the earned income of a working person arises because of:
a) Earnings from their employment and/or
b) Profits from a trade or business that they conduct
You can read the legislation at the following links:
For (a):
Income Tax (Earnings and Pensions) Act 2003
http://www.opsi.gov.uk/acts/acts2003/ukpga_20030001_en_1
http://www.legislation.gov.uk/ukpga/2003/1/section/13
For (b):
Income Tax (Trading and Other Income) Act 2005
http://www.opsi.gov.uk/acts/acts2005/ukpga_20050005_en_1
http://www.legislation.gov.uk/ukpga/2005/5/section/8
Further information on different aspects of tax, including tax policy and how tax it is
collected, can be found here:
https://www.gov.uk/government/organisations/hm-revenue-
customs If you are not content with this reply you may request a review within 2 months by
writing to HMRC FOI Team, Room 1C/23, 100 Parliament Street London SW1A 2BQ
or email
xxx.xxxxxx@xxxx.xxx.xxx.xx. If you are not content with the outcome of an internal review, you may apply directly
to the Information Commissioner for a decision. Contact details are available on their
website a
t www.ico.org.uk. Yours sincerely
HMRC Freedom of Information Team
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