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

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

Impact Assessment for the Gift Aid Small Donations Scheme (PDF 719K)

27 November 2012

Impact Assessment for the Gift Aid Small Donations Scheme (PDF 72K)

21 June 2012

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