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His Majesty's Revenue and Customs Major advanced economies

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Last updated 14 Jun 2026 · Full ledger: Hallucination Register · Companion view: Findings by audience

14
Regulations
0
Researched
0
Findings live
0
AI subjects tested
0 of 14 regulations researched 14 still queued or in progress

This page indexes the regulations issued by His Majesty's Revenue and Customs (HMRC) that RegLegBrief has built substrate for and tested against named AI subjects. Each regulation row opens the regulation hub where verified findings are listed — AI subject's answer vs. the regulator's verbatim primary-source text, classified against the four hallucination failure modes (inference drift, misstated rule, misattributed, outdated) and the three citation issue types (Contradictory, Pretextual, Fabricated), each with an immutable Citation ID. New regulations are added as they are sponsored or commissioned.

Regulations

Regulation Status Findings live
Making Tax Digital for Income Tax Self Assessment, The Income Tax (Digital Requirements) Regulations 2021 as updated
MTD-ITSA-DIGITAL-REQUIREMENTS
Research Pending 0
UK Carbon Border Adjustment Mechanism (CBAM), Finance Bill 2025-26
UK-CBAM-FINANCE-BILL-2025-26
Research Pending 0
VAT Guide, VAT Notice 700
VAT-NOTICE-700-VAT-GUIDE
Research Pending 0
Inheritance Tax on Unused Pension Funds and Death Benefits, Finance Bill 2025-26
IHT-PENSION-FUNDS-DEATH-BENEFITS
Research Pending 0
New UK Carried Interest Tax Regime, Finance Bill 2025-26
CARRIED-INTEREST-NEW-REGIME-2026
Research Pending 0
Reform of UK Transfer Pricing, Permanent Establishment and Diverted Profits Tax, Finance Bill 2025-26 Draft Legislation
TP-PE-DPT-REFORM-FB-2025-26
Research Pending 0
International Tax Compliance (Amendment) Regulations 2025, CRS Update and Mandatory Financial Institution Registration
ITC-AMENDMENT-REGS-2025-CRS
Research Pending 0
Corporate Interest Restriction (CIR), Finance Act 2017 as amended to Finance Bill 2025-26
CORPORATE-INTEREST-RESTRICTION-CIR
Research Pending 0
The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025, UK CARF Implementation
RCASP-CARF-REGS-2025
Research Pending 0
UK Mandatory Disclosure Rules, International Tax Enforcement (Disclosable Arrangements) Regulations 2023
UK-MDR-DISCLOSABLE-ARRANGEMENTS-2023
Research Pending 0
Making Tax Digital for VAT, VAT Notice 700/22
MTD-VAT-NOTICE-700-22
Research Pending 0
Money Laundering Regulations 2017, HMRC Supervision Regime
MLR-2017-HMRC-SUPERVISION
Research Pending 0
PAYE Real Time Information, Full Payment Submission (FPS) Reporting Requirement
PAYE-RTI-FPS-ON-OR-BEFORE
Research Pending 0
HMRC Guidelines for Compliance (GfC), Large Business Expectations Framework
HMRC-GFC-LARGE-BUSINESS-FRAMEWORK
Research Pending 0