HMRC Compliance Cost Reviews carried out during 2005-06

The individual reviews are available below. Some of these documents are in PDF format. To view a PDF document you must have a PDF reader installed on your computer. Adobe Reader is provided for download.

Individual compliance cost reviews

Individual compliance cost reviews (and publication date of the original RIA)

Issue Date

Original Regulatory Impact Assessment (RIA)

Authorised mileage rates - Apr-01 (PDF 69K)

04/01

Authorised mileage rates - RIA (PDF 43K)

Bingo Duty 2003 - Apr-03 (PDF 178K)

04/03

Bingo Duty - RIA

Construction Industry Scheme: deduction offsetting - Apr-02 (PDF 72K)

04/02

Construction Industry Scheme: deduction offsetting - RIA (PDF 26K)

Double Taxation Relief - Jul-01 (PDF 78K)

07/01

Double Taxation Relief - RIA (PDF 29K)

Exemptions for gains and losses on substantial shareholdings - Apr-02 (PDF 67K)

04/02

Exemptions for gains and losses on substantial shareholdings - RIA (PDF 28K)

VAT schemes - various dates (PDF 70K)

Various

Extension of the VAT Schemes - RIA

Changes to the VAT Flat Rate Scheme - RIA

Cash Accounting Scheme and Annual Accounting Scheme - RIA

VAT Flat Rate Scheme - Changes to the postal and courier services sector - RIA

Life Insurance Policies – Info. duties of insurers - Aug-01 (PDF 67K)

07/01

Life Insurance Policies – Info. duties of insurers - RIA (PDF 45K)

Reform of the corporate debt, financial instruments and foreign exchange regimes - Apr-02 (PDF 73K)

04/02

Reform of the corporate debt, financial instruments and foreign exchange regimes - RIA (PDF 23K)

Reform of the taxation of intangible assets - Apr-02 (PDF 68K)

04/02

Reform of the taxation of intangible assets - RIA (PDF 26K)

VAT Strategy: Input Tax deduction without a valid VAT invoice 2003 - Apr-03 (PDF 71K)

08/03

VAT Strategy: Input Tax deduction without a valid VAT invoice - RIA

VAT Strategy: Tackling VAT Group Abuses - Apr-04 (PDF 265K)

04/04

VAT Strategy: Tackling VAT Group Abuses - RIA

VAT: Face Value Vouchers 2003 - Apr-03

12/05

VAT: Face Value Vouchers - RIA

Risk Solutions report (PDF 578K) - includes review of Internet filing of tax information (Apr-01) and an explanation of the CCR methodology

12/05

Internet filing of tax information - RIA (PDF 34K)