Sources and authority
How Sterling ranks authority and records reuse rights.
Primary authority
Legislation controls the legal conclusion. Sterling cites the exact Schedule, paragraph or article and keeps effective dates separate from publication and retrieval dates.
Accounting standards
FRC standards control the relevant recognition model for an entity applying that framework. Link-and-cite accounting standards remain publisher-hosted: Sterling records edition-level metadata and paragraph citations, publishes independently written reviewed explanations, and does not ingest or republish restricted full text.
Official guidance
HMRC and GOV.UK explain administration and practical implementation. Sterling labels guidance separately because it cannot override legislation or an applicable accounting standard.
Reuse
Open official sources use their recorded APIs under the Open Government Licence v3.0, subject to credited third-party exceptions. Restricted publisher material follows its separately recorded licence and acquisition disposition. Explore the reviewed source universe or see the research and review method.