HMRC structured rates, thresholds, allowances and deadlines

Source universe · Acquisition routes

Official implementation · Official API · Public

Published by HM Revenue & Customs. Jurisdiction: UK.

What it covers

• rates
• thresholds
• bands
• allowances
• deadlines
• interest
• penalties

Publication and history

Annual and event-driven publications can announce, correct or commence values at different times.

Dated and tax-year-specific official tables; each value requires an explicit effective period.

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

Acquire the source through official APIs, then store validated typed facts; prose retrieval is not an acceptable calculation source.

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

Evidence for this decision

• HMRC rates and allowances — Publisher 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.