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.
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 |
July 2010 |