How Government Works

Learn about the structure of the UK Government, the role of Parliament, and how decisions are made affecting taxation and international law.

The Role of Parliament

Parliament is the highest legislative authority in the United Kingdom. It has responsibility for checking the work of government and examining, debating and approving new laws, including the Finance Acts which dictate tax rates.

Government Departments

The government consists of various departments, each responsible for putting government policy into practice. HM Revenue & Customs is a non-ministerial department supported by the Treasury.

Devolved Administrations

Certain tax powers (such as some aspects of Income Tax and Land and Buildings Transaction Tax) are devolved to the Scottish Government, Welsh Government, and Northern Ireland Executive. However, non-resident corporation and capital gains taxes generally remain managed at a UK-wide level.