Areas of Better Regulation:
Inland Revenue Consultation Documents, Discussion Papers and Technical Notes Archive
These documents are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. If you require this material in large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.
Consultation Documents, Discussion Papers and Technical Notes with response dates
- Income Tax: Meaning of UK Source for Payments of Interest and Royalties (10 February 2004) (PDF 120KB)
- Summary of responses to R&D tax credits: responses to Defining Innovation and Government proposals (PDF 244KB)
- Defining Innovation (10 October 2003) (PDF 649KB)
- Inland Revenue Response to CIOT, ICAEW Tax Faculty, ICAS, ACCA, ATT, AAT, FSB & Working Together Representatives Paper on Tax Bulletin 64 Article on the Settlements Legislation (PDF 92KB)
- Tax Law Rewrite Response Document to consultation on draft PAYE Regulations (PDF 223KB)
- European Savings Directive - Summary of Responses to the Consultation (PDF 147KB)
- Employer-provided vans (31 July 2003) (PDF 143KB)
- Summary of responses to Directions under PAYE Regulations 42 and 49 (PDF 13KB)
- Directions under PAYE Regulations 42 and 49 (11 July 2003) (PDF 175KB)
- Manufactured Overseas Dividends (30 June 2003) (PDF 125KB)
- Summary of responses to Employer Supported Childcare (PDF 193KB)
- Consultation on Employer Supported Childcare (31 May 2003) (PDF 238KB)
- Summary of responses to CIS Reform consultation document (PDF 162KB)
- Construction Industry Scheme Reform Consultation (28 February 2003) (PDF 88KB)
- Modernising Stamp Duty on Land and Buildings (24 February 2003) (PDF 307KB)
- Modernising Stamp Duty on Land Buildings - Overview and explanatory notes (24 February 2003) (PDF 460KB)
- Summary of response to 10 December 2003 Technical Note Corporation Tax reform: changes to management expenses rules (PDF 57KB)
- Reform of Corporation Tax (29 October 2002) (PDF 340KB)
- The Department of Trade and Industry has published a summary of responses received to its consultation document: "Purchases by companies of their own shares for holding in treasury". You can find a copy of this on the DTI website (30 November 2001)
- Summary of responses to Offshore Funds Consultation (PDF 69KB)
- Offshore Funds - A Consultation Document (31 July 2002) (PDF 73KB)
- Modernising Annuities (5 April 2002) (PDF 243KB)
- Draft Legislation to Define Residential Property for the Purposes of the Stamp Duty Exemption for Land in Disadvantaged Areas (22 February 2002) (PDF 32KB)
- Summary of responses to possible structures for a more environmentally friendly free fuel scale charge (PDF 20KB)
- Consultation on possible structures for a more environmentally friendly free fuel scale charge (8 February 2002) (PDF 22KB)
- Taxation of intellectual property, goodwill and other intangible assets: draft legislation (31 January 2002) (PDF 740KB)
- Responses to the July 2001 Large Business Taxation Consultation - An exemption for substantial shareholdings (31 January 2002) (PDF 273KB)
- Designs for Innovation (18 January 2002) (PDF 97KB)
- Summary of responses to consultation on the tax and NICs treatment of employer subsidies of public bus services (PDF 22KB)
- Consultation on the tax and NICs treatment of employer subsidies of public bus services (31 December 2001) (PDF 13KB)
- Consultation - Draft Regulations to Exempt Minor Benefits (31 October 2001) (PDF 20KB)
- National Insurance Contributions (NICs) on Mileage Allowance and Passenger Payments (31 October 2001) (PDF 26KB)
- Financial Services and Markets Act: Draft consequential amendments to tax law (12 October 2001) (PDF 238KB)
- Corporate Debt, Financial Instruments and Foreign Exchange Gains and Losses (12 October 2001) (PDF 339KB)
- Large Business Taxation: The Government's strategy and corporate tax reforms (01 October 2001) (PDF 252KB)
- Summary of responses to public consultation on CGT simplification (PDF 31KB)
- On 18 June 2001, the Chancellor of the Exchequer announced consultation on simplification of Capital Gains Tax. You can find out more about the Enterprise for All announcement from HM Treasury's website. (Please note that if you use this link, you will leave the Inland Revenue's website.) (14 September 2001)
- Recognised Stock Exchanges (18 July 2001) (PDF 27KB)
- Profits Averaging for Creative Artists:Draft Legislation (PDF 33KB)
- Taxation of Intellectual Property, Goodwill and other Intangible Assets: The New Regime (31 May 2001) (PDF 138KB)
- A Review of Small Business Taxation (31 May 2001) (PDF 23KB)
- Individual Savings Account and Personal Equity Plan Regulations Commentary (02 March 2001) (PDF 91KB)
- Technical Note: Corporate Debt, Financial Instruments and Foreign Exchange Gains and Losses (12 January 2001) (PDF 119KB)
- Reform of the Taxation of Intellectual Property Goodwill and Other Intangible Assets: The Next Stage (20 December 2000) (PDF 116KB)
- Summary of responses to Substantial Shareholdings (PDF 15KB)
- Corporation Tax: Relief for Gains on Substantial Shareholdings. A Further Technical Note (20 December 2000) (PDF 79KB)
- Starting Up In Business - A Discussion Paper (11 December 2000) (PDF 75KB)
- PAYE Internet Services and Discounts - Draft Regulations (30 November 2000) (PDF 34KB)
- PAYE Internet Services and Discounts - Consultation Paper (30 November 2000) (PDF 19KB)
- Personal Pension Transfer and Conversion Regulations Commentary (17 November 2000) (PDF 10KB)
- Personal Pension Transfer Regulations (17 November 2000) (PDF 30KB)
- Personal Pension Conversion Regulations (17 November 2000) (PDF 23KB)
The following documents are all in HTML format
- Draft Regulations - Mandatory Electronic Payment for Large Employers (09/03)
- Draft Regulations - Electronic dividend vouchers and tax deduction certificates (09/03)
- EU Directive on Interest and Royalties (09/03)
- Draft PAYE Regulations (07/03)
- Draft Regulations - Mandatory Electronic Filing For Large And Medium Sized Employers, Incentives For Small Employers (07/03)
- Simplifying the taxation of pensions: increasing choice and flexibility for all (04/03)
- Draft legislation - Leasing and Tonnage Tax (02/03)
- Explanatory notes - Leasing and Tonnage Tax (02/03)
- Income Tax (Earnings and Pensions) Bill (09/02)
- Modernising Stamp Duty on land and buildings in the UK (07/02)
- Loan Relationships, Derivative Contracts and Foreign Exchange Gains and Losses: A Technical Note (02/02)
- New Tax Credits: Supporting families, making work pay and tackling poverty (10/01)
- Local Currency: Consequentials from Finance Act Changes (08/00)
- Personal Pension Schemes: Draft Regulations (06/00)
- Corporation Tax: Chargeable Gains (06/00)
- Reform of the Taxation of Intellectual Property Goodwill and other Intangible Assets (06/00)
- Simplifying National Insurance Contributions for Employers (06/00)
- General Insurance Reserves: Consultation on Proposals for Regulations (04/00)
- Stakeholder Clauses Consultation (04/00 & 02/00)
- Powers To Combat Serious Tax Fraud (11/99, 04/00, 06/00 & 10/00)
- Valuation Office Agency Review (11/99)
- Stakeholder Pensions: The Tax Regime - The Government's Proposals (9/99)
- Double Taxation Relief For Companies (3/99)
- A New All-Employee Share Scheme (3/99)
- Research & Development: New Tax Incentives for Small and Medium-Sized Companies (3/99)
- Reform of the taxation of intellectual property (3/99)
- Corporate Venturing Relief (3/99)
- Enterprise Management Incentives (EMI). A New Scheme (3/99)
- Review of Charity Taxation (3/99)
- Research and Development: Definition and Appeals. A technical note (1/99)
- Advance Pricing Agreements (APAs) (12/98)
- A General Anti-avoidance Rule for Direct Taxes (10/98). You can download a PDF Version (PDF 91K)
- A modern system for Corporation Tax payments (1/98)
- Controlled foreign companies: Draft legislation on assessment and returns (1/98)
- Employee travel and subsistence (9/96)
