HMRC Compliance Cost Reviews (CCRs)

Impact Assessments are developed and published by HM Revenue & Customs (HMRC) for all significant changes that could affect business, the third sector (charities) or the public sector. After a policy or operational change has been implemented, HMRC reviews the published Impact Assessment to establish whether the estimate of compliance costs or benefits was accurate and reasonable. For the more significant measures external research is commissioned and Compliance Cost Review (CCR) reports are published. You can find these reports in the following sections.

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• 2008/9
• 2007/8
• 2006/7
• 2005/6

The purpose of the CCR programme is to learn lessons so as to improve future cost/benefit analysis and to minimise the costs of complying with new and existing tax obligations. The reviews contribute to a programme of improvements in HMRC including:

• Improved training and guidance for those producing impact assessments, focusing on the presentation of analysis as well as the figures. This includes working with BIS (Department for Business, Innovation & Skills).
• Better support with quality assurance of each Impact Assessment now carried out at a number of stages during its development.
• Regular liaison with the Better Regulation Consultative Committee, an established forum for business and trade representatives to discuss better regulation issues with HMRC.