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Review of HMRC's Powers, Deterrents and Safeguards: documents published

Documents published since the Review of Powers was announced in March 2005.

Published in 2012

Title	Date of issue	Final date for responses	Summary of responses
Simplification of Regulatory Penalties - Summary of Responses	29 June 2012	Not applicable	Not applicable
Working with Tax Agents: Dishonest Conduct	14 July 2011	16 September 2011	6 December 2011
Bringing HMRC's information powers into line with international standards for tax information exchange	7 July 2011	29 September 2011	6 Dec 2011
The Simplification of Regulatory Penalties - Consultation document	17 June 2011	9 September 2011
The Simplification of Regulatory Penalties - Discussion document	31 January 2011	11 March 2011	17 June 2011

Published in 2010

Title	Date of issue	Final date for responses	Summary of responses
Security for PAYE and NICs	9 December 2010	9 February 2011	31 March 2011
Data-gathering powers	9 December 2010	9 February 2011	31 March 2011
Scale of costs in successful court actions for debt in England and Wales	1 July 2010	23 September 2010	31 January 2011
Draft legislation on deliberate wrongdoing by tax agents	8 February 2010	28 April 2010	14 July 2011

Published in 2009

Title	Date of issue	Final date for responses	Summary of responses
Working with Tax Agents: The Next Stage	9 December 2009	3 March 2010	14 July 2011
Excise: Modernisation and Compliance Checks: The Next Stage	9 December 2009	3 March 2010	24 March 2010 and Impact Assessment (Opens new window)
Tackling Offshore Tax Evasion	9 December 2009	3 March 2010	24 March 2010
Meeting the obligations to file returns and pay tax on time - Draft legislation and commentary	9 December 2009	3 March 2010	24 March 2010
Interest - Working Towards a Harmonised Regime - Draft Legislation and Commentary for Corporation Tax and Petroleum Revenue Tax	9 December 2009	3 March 2010	24 March 2010
Bulk and specialist information powers	9 July 2009	1 October 2009	9 December 2009 (a)
Excise: Modernisation and Compliance Checks	9 July 2009	1 October 2009	9 December 2009 (b)
Working with Tax Agents: A Consultation Document	22 April 2009	7 August 2009	9 December 2009 (c)

Published in 2008

Title	Date of issue	Final date for responses	Summary of responses
Late Payment of Tax: Motivations and Sanctions	18 December 2008	Not applicable	Not applicable
Interest - Working Towards a Harmonised Regime: Summary of Responses and Proposals (This consultation complements the work of the Review of Powers)	24 November 2008	13 February 2009	22 April 2009 (a) and Final Impact Assessment (a) (Opens new window)
Meeting the Obligations to File Returns and Pay Tax on Time: Consultation Responses and Refined Models	24 November 2008	13 February 2009	22 April 2009 (b) and Final Impact Assessment (b) (Opens new window)
Payments, Repayments and Debt: The Next Stage	24 November 2008	13 February 2009	22 April 2009 (c) and Final Impact Assessment (c) (Opens new window)
Compliance Checks: The Next Stage	24 November 2008	13 February 2009	22 April 2009 (d) and Final Impact Assessment (d) (Opens new window)
Modernising Powers, Deterrents and Safeguards - The Review's Work Programme (Opens new window)	24 November 2008	Not applicable	Not applicable
Interest - Working Towards a Harmonised Regime (This consultation complements the work of the Review of Powers)	19 June 2008	11 September 2008	24 November 2008 (a)
Meeting the obligations to file returns and pay tax on time	19 June 2008	11 September 2008	24 November 2008 (b)
Penalties Reform: The Next Stage (Opens new window)	10 January 2008	6 March 2008	27 March 2008 (a) and Final Impact Assessment(a)(PDF 112K)
A New Approach to compliance Checks: Responses to Consultation and Proposals	10 January 2008	6 March 2008	27 March 2008 (b) and Final Impact Assessment(b)
Payments, Repayments and Debt: Responses to Consultation and Proposals	10 January 2008	6 March 2008	27 March 2008 (c) and Final Impact Assessment(c) (PDF 274)

Published in 2007

Title	Date of issue	Final date for responses	Summary of responses
Payments, repayments and debt: the developing programme of work	25 June 2007	17 September 2007	10 January 2008 (a)
A New approach to compliance checks	17 May 2007	10 August 2007	10 January 2008 (b)
Safeguards for taxpayers	17 May 2007	10 August 2007	10 January 2008 (c)
Criminal Investigation Powers: Draft regulations for Northern Ireland	25 April 2007	Not applicable	Not applicable
Criminal Investigation Powers	17 January 2007	13 March 2007	29 March 2007 (a)(Opens new window)

Published in 2006

Title	Date of issue	Final date for responses	Summary of responses
Design of HMRC compliance assurance consultative workshops held in September and October 2006	19 December 2006	Not applicable	Summary of responses: Modernising powers, Deterrents and Safeguards - workshops (Opens new window)
Penalties for Incorrect Returns (Opens new window)	19 December 2006	13 March 2007	29 March 2007 (b) (Opens new window)
Criminal Investigation Powers: A Technical Consultation	9 August 2006	1 November 2006	17 January 2007
Modernising Powers, Deterrents & Safeguards: The Developing Programme of Work	30 March 2006	23 June 2006	7 December 2006

Published in 2005

Title	Date of issue	Final date for responses	Summary of responses
Modernising Powers, Deterrents & Safeguards	24 March 2005	13 June 2005	July 2005

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