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 |
|---|---|
| Impact Assessment of Improving the operation of Pay As You Earn (PAYE): Real Time Information (PDF 158K). See also the consultation document on Improving the operation of Pay As You Earn (PAYE): Real Time Information | December 2010 |
| Taxation
of foreign branches (PDF 37K) (Opens new window). See also the discussion
document ‘Taxation
of foreign branches’ (Opens new window). |
July 2010 |
| Furnished Holiday Lettings - The Impact Assessment is published at Annex B of the consultation document (Opens new window) | July 2010 |
| Investment Trust Companies: A new tax framework (PDF 121K) - See also the consultation document Investment Trust Companies. | July 2010 |
| Impact Assessment of Disclosure of Inheritance Tax Avoidance (PDF 46K). See also the consultation IHT Disclosure. | July 2010 |
| Impact Assessment of Bank Levy (PDF 74K) (Opens new window) | July 2010 |
| Final Proposal/Implementation Stage Impact Assessments | Issue date |
|---|---|
| The Child Trust Funds (Amendment No 2) Regulations 2011 (PDF 126K) | March 2011 |
| Improved Collection of National Insurance Contributions from the Self-Employed (PDF 140K) | March 2011 |
| Changes to implement the EU VAT Technical Directive and related changes (PDF 83K) | December 2010 |
| Import Control System (PDF 188K) | January 2011 |
| Change to Cash ISA transfer time limit (PDF 134K) | December 2010 |
| New Company Triage: reducing the administrative burden (PDF 111K) | November 2010 |
| Online Corporation Tax Joint Filing with Companies House (PDF 42K) | October 2010 |
| Regional Employer National Insurance contributions holiday for new businesses (PDF 145K) | October 2010 |
| Changes to the Tax-based Venture Capital Schemes and Enterprise Management Incentives | June 2010 |
| Impact Assessment of Excise: Modernisation and Compliance Checks | June 2010 |
| Impact Assessment of a change to the standard rate of VAT | June 2010 |
