Consultation

HM Revenue & Customs (HMRC) recognises the importance of consulting on policy, legislative and operational change and has set out its approach in the consultation framework (PDF 38K). When it is appropriate to run a formal, public, written consultation exercise HMRC do so in accordance with the Government's Code of Practice on Consultation (PDF 233K). At other times, such as very early or very late in the policy process or in relation to very specialist issues, a more targeted informal exercise may be carried out, often through 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.

Details of consultations can be found in the following sections

• Current consultations
  This section includes links to all published consultations until the date for comment has passed.
• Lapsed consultations
  This section includes links to consultation documents where the date for comment has passed.
• Summaries of responses to consultations
  This section includes links to all published response documents.
• Tax Law Rewrite project
  This page includes full details of this project including links to consultation papers, response documents and draft legislation.
• Review of Powers, Deterrents and Safeguards
  This page includes full details of this programme of work including links to consultation documents, impact assessments and response documents.
• Draft legislation
  A list of HMRC draft legislation
• Equality Impact Assessments (EQIA)
  HMRC carries out an EQIA on existing and new policies where there are potential impacts in relation to equality of opportunity. This page includes all current EQIAs on which HMRC would welcome your comments.
• Other Government Department Consultations
• Consultation archive
  This section links to all documents relating to consultations run by the former HM Customs and Excise and Inland Revenue.