The Government recognises the importance of engaging fully with individuals, practitioners, businesses and other organisations in the development of tax policy. It sets out its approach in the Tax Consultation Framework (PDF 46K). When it is appropriate to run a formal, public, written consultation exercise HMRC do so in accordance with the Code of Practice on Consultation (PDF 233K) (Opens new window). At other times an informal exercise may be carried out. This may be through one of the HMRC consultative forums.
If you have any comments on the process HMRC follows during consultation, including adherence to the Government's Code of Practice, please contact the HMRC Consultation Co-ordinator.
