2009-10 HMRC Compliance Cost Reviews (CCR)

2009-10 Learning Points

The main learning points from this year’s reviews are that:

  • more consideration should be given to the effects of changes on all sizes of business
  • there is (at times) a lack of understanding of commercial practices and business models and consultation on impacts is very important
  • Impact Assessments need to better identify data sources and more clearly explain the analysis they contain and underlying assumptions, including the impacts on tax agents

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.

In December 2010, as part of its new approach to tax policy making, the Government decided to close the Compliance Cost Review programme which reviewed the compliance costs of tax policy changes published in impact assessments. Monitoring and evaluation should cover a wider range of impacts than simply compliance costs. Tax Information and Impact Notes set out how the Government plans to monitor the effectiveness of individual tax policies.