HMRC Compliance Cost Reviews (CCRs)

In line with Government commitments to reduce the compliance burden on businesses, HM Revenue & Customs (HMRC) publish impact assessments which consider the likely change in compliance costs whenever a policy is introduced or changed. HMRC carries out Compliance Cost Reviews (CCRs) of these impact assessments after the relevant measures have been implemented to confirm whether the original assessment was accurate and reasonable.

The following documents detail the CCRs completed during 2006-07. The results of the 2006/7 CCR Programme are similar to the year before and confirm that the majority of the original analyses were accurate and reasonable with hindsight, albeit with some learning points.

HMRC’s programme of improvements includes the following initiatives:

  • improving training and guidance for those involved in producing impact assessments – this includes working with Cabinet Office;
  • liaising closely with the Better Regulation Consultative Committee (an established forum for representatives from trade bodies and businesses to discuss better regulation issues with HMRC) on the CCR programme;
  • identifying a checklist of practical learning points for HMRC and Treasury analysts undertaking impact assessments. You can view the checklist here (PDF 41K).
  • continuing the CCR programme in 2007-08 which will include operational impact assessments as well as regulatory impact assessments.

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

The CCRs carried out during 2005-06 can also be viewed here (PDF 77K).