2008-09 HMRC Compliance Cost Reviews (CCR)
2008-09 Learning Points
The learning points this year are similar to those found previously: analysis should be clearly explained, data sources should be identified, consultation should be thorough and any assumptions, risks or caveats should be clearly identified. There remains a need to clarify the extent to which costs/savings may be borne by businesses themselves, or by their agents. Within these general themes we have identified more detailed, new findings and we will be addressing these in guidance and training. Quality is improving, but businesses are telling us that there are still some improvements to be made.
The individual reviews are available below in PDF format. To view a PDF document you must have a PDF reader installed on your computer. Adobe Reader is provided for download.
- Abolition of Working Tax Credits (PDF 51K)
- Changes to Corporation Tax Structure (PDF 53K)
- Changes to VAT invoicing (PDF 58K)
- Excise Deferment Guarantees (PDF 54K)
- Exemptions for Computers and Mobile Phones (PDF 51K)
- Fuel Scale Charge (PDF 52K)
- Hydrocarbon Oils duty Relief (PDF 52K)
- Intrastat (PDF 54K)
- Leased Plant and Machinery (PDF 58K)
- New Tax Credits (PDF 54K)
- Real Estate Investment Trusts (PDF 54K)
- SDLT Deregulatory Amendments (PDF 51K)
- Service charges & sinking funds (PDF 52K)
- Transfer of a Going Concern (PDF 58K)
- Trust Modernisation (PDF 59K)
- VAT Cars and Special Provisions (PDF 52K)
