HMRC Impact Assessments (IAs)

These are IAs for changes that will require legislation. Consultation stage IAs are published with draft regulatory proposals and formal consultations to assist public debate, and final proposal/implementation stage IAs are published when new legislation is laid or a significant operational change is made.

Some of these documents are in PDF format. To view a PDF document you must have Adobe Reader installed on your computer.

Consultation Stage Impact Assessments Issue date
Solvency II and the Taxation of Insurance Companies (PDF 643K) (opens new window). This Impact Assessment is published on the HMT website as appendix B in the consultation document. March 2010
Changes to the tax rules on the deduction of Income Tax at source (PDF 47K) also see the consultation document that has been issued. March 2010
Simplifying legislation on capital gains for groups of companies (PDF 60K) (Opens new window)
The Impact Assessment is published on the HMT website.
February 2010
Introduction of a 'Landline Duty' to help fund the rollout of Next Generation Access (NGA) (PDF 1.64MB) (Opens new window) The Impact Assessment is at Annex C of the consultation document. December 2009
Implementing the restriction of pensions tax relief (PDF 1.5MB) (Opens new window) The Impact Assessment is at Annex E of the consultation document. December 2009
Changes to the Tax-based Venture Capital Schemes and Enterprise Management Incentives December 2009
Withdrawing the Furnished Holiday Letting rules December 2009
Strengthening and Revising the Disclosure of Tax Avoidance Schemes (DOTAS) regime see also the consultation document Disclosure of Tax Avoidance Schemes (DOTAS) December 2009
Working with Tax Agents: The Next Stage - see also the consultation document Modernising Powers, Deterrents and Safeguards: Working with Tax Agents - the next stage December 2009
Excise: Modernisation and Compliance Checks - see also the consultation document Modernising Powers, Deterrents and Safeguards: Excise: Modernisation and Compliance Checks: the next stage December 2009
Tackling Offshore Tax Evasion - see also the consultation document Modernising Powers, Deterrents and Safeguards: Tackling Offshore Tax Evasion December 2009
Introduction of Independent Business Reviews (IBRs) December 2009
Reform of the Associated Company Rules as they apply to the Small Companies' Rate of Corporation Tax (PDF 404K) (Opens new window) the Impact Assessment is Annex D of the consultation document. October 2009
Amendment of the Social Security (Categorisation of Earners) Regulations 1978 (PDF 48K) in relation to Lecturers, teachers, instructors or those in a similar capacity. See also the consultation document Lecturers, teachers, instructors or those in a similar capacity. October 2009
Simplification of the Transactions in Securities Legislation (PDF 68K). See also the consultation document Simplification of the Transactions in Securities Legislation. July 2009
Excise Compliance Checks and Modernisation of Administrative Law (PDF 123K). See also the consultation document Excise: Modernisation and Compliance Checks. July 2009
Bulk and Specialist Information Powers.(PDF 151K) See also the consultation document Bulk and specialist information powers. July 2009
Code of Practice on Taxation for Banks (PDF 156K). See also the consultation document Code of Practice on Taxation for Banks. June 2009
Proposals to regularise controls on marine fuels (PDF 145K) See also the consultation document 'Proposals to regularise controls on marine fuels June 2009
Excise: Review of the alcohol strategy - Strengthening the Financial Security System within the excise warehousing regime (PDF 118K). See also the consultation document 'Review of Excise Financial Securities'. April 2009
Identifying users of disclosed SDLT avoidance schemes (PDF 270K). See also the consultation document 'Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax'. April 2009
Modernising Landfill Tax legislation. See also the consultation document 'Modernising landfill tax legislation'(opens new window). April 2009
Working with tax agents (PDF 324K). See also the consultation document 'Modernising Powers, Deterrents, and Safeguards: Working with Tax Agents'. April 2009
Impact Assessment of Tax Law Rewrite Bill 7 Taxation (International & other provsions) Bill (PDF 232K) March 2009
Impact Assessment of Tax Law Rewrite Bill 6 (Corporation Tax) (PDF 236K) March 2009
Impact Assessment for HM Revenue & Customs Charter (PDF 196K) see also the consultation document HM Revenue & Customs Charter consultation February 2009

 

Final Proposal/Implementation Stage Impact Assessments Issue date
Two changes to simplify the VAT partial exemption de minimis rules (PDF 158K)
 March 2010
Introduction of Independent Business Reviews (IBRs) (PDF 53K) March 2010
The Excise Movement and Control System (PDF 168K) March 2010
Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax (PDF 59K)
 March 2010
HMRC Charter (PDF 36K) December 2009
Implementation of the new VAT refund procedure (PDF 100K) December 2009
Code of Practice for Taxation for Banks December 2009
VAT Flat Rate Scheme (FRS): Changes to the flat rate percentages in January 2010 December 2009
Implementation of EC legislation regarding the operation of the Tour Operators' Margin Scheme. (PDF 82K) November 2009
Tax Law Rewrite Bill 7 Taxation (International and Other Provisions) Bill (PDF 80K) November 2009
Tax Law Rewrite Bill 6 (Corporation Tax) (PDF 83K) November 2009
Intrastat Simplification (PDF 64K) October 2009
Reinvesting compensation paid to Icesave investors and minor changes to the ISA regulations (PDF 60K) July 2009
Impact Assessment of the Export Control System (ECS) (PDF 226K) July 2009
Enhancing loss carry back (PDF 51K) April 2009
Foreign profits (PDF 61K) April 2009
Land remediation relief (PDF 66K) April 2009
Modernising tax relief for business expenditure on cars (PDF 173K) April 2009
North Sea simplification 1: reforms to North Sea fiscal regime to encourage 'change of use' projects (PDF 141K) April 2009
Reforms to the Vehicle Excise Duty rules on refunds and six month licenses (PDF 89K) April 2009
Temporary enhanced capital allowances (PDF 45K) April 2009
Changes to air passenger duty April 2009
Compliance checks. Application of Finance Act 2008 legislation to other taxes administered by HMRC April 2009
Corporate transparency: Personal Tax accountability of Senior Accounting Officers of large companies April 2009
Excise: Review of the alcohol strategy - Withdrawing warehousing for export for claimants of Drawback April 2009
Loan relationships - connected party late interest rules April 2009
North Sea fiscal regime: New field allowance April 2009
North Sea Simplification 2. Changes to Petroleum Revenue Tax legislation April 2009
North Sea Simplification 3. Changes to the application of chargeable gains legislation to the North Sea ringfence April 2009
Payments, Repayments and Debt: The next stage April 2009
Raising the three line account threshold for Income Tax Self Assessment forms April 2009
Simplifying the VAT partial exemption rules April 2009
Stamp Duty Land Tax, Capital Gains Tax & Capital Allowance tax reliefs for Alternative Finance Investment Bonds April 2009
VAT Package - VAT Refund Scheme April 2009
VAT: Implementing EC legislation regarding the place of supply of services and measures to combat VAT fraud April 2009
Working towards a harmonised regime for interest and meeting the obligations to file returns and pay tax on time April 2009
Update to Impact Assessment of HMRC Online Services - Increasing Use of Online Filing and Electronic Payment (PDF 461K). April 2009
Impact Assessment of changing the requirement to hand in a Child Trust Fund voucher in order to open an account. (PDF 172K) March 2009
Changes to air passenger duty (PDF 95K) March 2009
Amendment of employer reporting on Form P46(Car) (PDF 82K) March 2009
Impact Assessment of the introduction of Authorised Economic Operator (AEO) status (PDF 458K) January 2009