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