GOV.UK tax and business guidance

Source universe · Acquisition routes

Official interpretation · Official API · Public

Published by HM Revenue & Customs, Government Digital Service. Jurisdiction: UK.

Explore the catalogue — the measured Mainstream Browse scope, source relationships, gaps and review boundary.

What it covers

• tax
• business
• filing
• rates
• deadlines

Publication and history

Publisher-controlled pages update in place with public-change notes that are not a complete version archive.

The Content API exposes the current edition; Sterling must retain permitted snapshots to answer historic questions.

Review cadence: Daily. Reliability: Official publisher.

Acquisition and rights

• Acquisition: Official API

• Licence: Open Government Licence v3.0

• Commercial reuse: Permitted with attribution

• Raw storage: Permitted

• Derived assertions: Permitted

• Public use: Attributed derived content

• Visibility: Public

Discover the current Mainstream Browse tax and business union through complete, repeated GOV.UK Search API walks, then acquire individual pages through the Content API at no more than 10 requests per second per client. Search is unsupported and not a historic archive; validate every response, preserve contradictory browse projections as gaps, respect robots and check credited third-party exceptions.

Contains public sector information licensed under the Open Government Licence v3.0; credited third-party material remains excluded.

Evidence for this decision

• GOV.UK Content API — Access evidence, reviewed 11 September 2026.
• GOV.UK Search API — Access evidence, reviewed 11 September 2026.
• Reuse GOV.UK content — Licence evidence, reviewed 11 September 2026.

Source registry: sterling-source-registry@2026-09-11.5. Last reviewed 11 September 2026.