Areas of Better Regulation:
Inland Revenue - Consultation Register
Former Inland Revenue Consultation Documents can be found here.
Consultation Documents, Discussion Papers and Technical Notes published since the merger of the Revenue Departments that formed HM Revenue & Customs are now available within our Consultation area, and have been divided into Current Consultations, Lapsed Consultations and Summary of HMRC responses for ease of reference.
If you are unable to find a particular publication please use the comment form for assistance.
Many of 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.
Live Consultations including response dates
- Employment-related shares and securities Form 42 reporting process - we are inviting comments on the Partial Regulatory Impact Assessment (22 September 2005) (PDF 121KB)
- Working towards a new relationship: a consultation on priorities for reducing the administrative burden of the tax system on small business (30 June 2005) (PDF 373KB)
- A three page summary of this document is also available (PDF 67KB)
- HM Revenue and Customs and the Taxpayer: Modernising Powers, Deterrents and Safeguards (13 June 2005)
- Discussion Paper on the Modernisation of the Taxation of Trusts (10 June 2005) (PDF 110KB)
- Direct Tax Changes Resulting from the Implementation of the EU Regulation on the European Company - Technical Note (28 Feruary 2005) (PDF 1.07MB). See also RIA (PDF 91KB)
- Capital Allowances: Renovation of Business Premises (1 March 2005) (PDF 471KB) (Consultation document and RIA combined)
- Corporation Tax Reform - Technical Note (25 February 2005) (PDF 2.3MB) and Partial Regulatory Impact Assessments Leasing (PDF 121KB) Schedular (PDF 107KB)
- Post Implementation Review of Tonnage Tax - Report and draft legislation (18 February 2005) (PDF 358KB) see RIA (PDF 97KB)
- New Tax Measure to help researchers acquiring shares in spin-out companies created with universities and research institutions (10 February 2005) (PDF 222KB) (Consultation document and RIA combined)
- CT Reform - Work in Progress (ASAP)
- Simplifying the taxation of pensions: The Government's proposals (5 March 2004) (PDF 422KB)
- CT reform: The Next Steps: IR Technical Note (10 February 2004) (PDF 1,158KB)
- Corporation Tax Reform (3 November 2003) (PDF 352KB)
Corporation Tax Reform Background Notes(PDF 269KB)
Closed Consultations - Awaiting Response with response date
- Discussion paper on Supporting growth in innovation: enhancing the R&D tax credit (12 October 2005) (PDF 605KB)
- Taxation of Pre-Owned Assets: Further Consultation (18 November 2004) (PDF 123KB)
- Modernising the Tax System for Trusts - A Consultation Document (05 November 2004) (PDF 185KB)
- SBS consultation on Common Commencement dates which finished on 30th September (30 September 2004)
- Tax Implications for Authorised Investment Funds following the new FSA Regulations (COLL) (24 September 2004) (PDF 85KB)
- Income Tax: Options for Reform of the Accrued Income Scheme (17 July 2004) (PDF 130KB)
- Draft Income Tax (Trading and Other Income) Bill and Explanatory Notes (31 May 2004) (PDF 8KB)
- Tax Treatment of Pre-Owned Assets (18 February 2004) (PDF 72KB)
- European Savings Directive (28 November 2003)
- Post Implementation Review of Tonnage Tax (PDF 7KB)
- Consultations Documents, Discussion Papers and Technical Notes Archive
Responses to Consultations
(These include summaries of views expressed and reasons for the final decision taken.)
- Summary of Responses to the Government's conclusions in the post implementation report on Tonnage Tax (PDF 71KB)
- Summary Of Responses To Consultation - Tax Relief For Spinout Companies (PDF 92KB)
- Modernising The Tax System For Trusts - Summary Of Responses To The Consultation Document Issued On 13 August 2004 (PDF 115KB)
- Consultation on the pre-owned assets regulations - Summary of Responses (PDF 79KB)
- Draft Income Tax (Trading and Other Income) Bill and Explanatory Notes - Response to the Consultation Document (PDF 265KB)
- Disclosure Requirements: Response to Consultation on Regulations (PDF 89KB)
- Simplifying the taxation of pensions: the Government's proposals (PDF 32KB)
- Consultation on the tax treatment of pre-owned assets - Summary of Responses (PDF 24KB)
- Employer Provided Vans - Responses to the Consultation Document (PDF 149KB)
- Simplifying the taxation of pensions : increasing choice and flexability for all (PDF 139KB)
- Modernising Stamp Duty on Land and Buildings - Summary of responses (PDF 151KB)
- >Responses prior to October 2001 are available
