Impact assessments are developed for all significant changes that could affect business, the third sector (charities) or the public sector.
Consultation Stage IAs are published with draft regulatory proposals and formal consultations to assist public debate.
Final/Implementation Stage IAs are published when new legislation is laid, principally at Budget, and also when HMRC announces significant changes to administrative or operational processes.
Final IAs for all Government Departments are also, since April 2008, collected together in the BERR library (Opens new window) although, because IAs focus on the administrative costs and benefits of changes and not on the tax effect, HMRC measures do not form part of the statistical analysis of the overall costs/benefits of new regulation produced by BERR from the Library.
IAs of a slightly different type are also published by HMRC (Workforce Change) as part of its Regional Review Programme, which is looking at estates and people issues in connection with the modernisation of the Department.