The paper is devoted to considerations on the new Poor Law 1834 as the basis of the modern local government system in Great Britain. On the basis of the analysis of the reasons for the adoption of the Law it is determined, in particular, that the beginning of reforms in local governance should be sought in the 1832 electoral reform. The main innovations of the Poor Law Amendment Act 1834, and especially their implementation in practice, are identified. The process of the reform of guardianship over the poor in 1834 is considered, and it is claimed that these measures were not aimed at abolishing the existing system; on the contrary, they developed and perfected it. The changes brought about by the reform had ripened for a long time, as evidenced by the adoption in the late 18th and early 19th centuries of recommendatory legislative acts which contained individual measures later improved and consolidated in the single Poor Law Amendment Act 1834. The author claims that this law laid the foundation of the modern system of local government in Great Britain and the institutions based on it evolved into other institutions, either expanding the scope of their influence and functions, or transferring certain functions to other institutions.