HMRC Impact Assessments (IAs) 2002

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.

Full Regulatory Impact Assessments

Final Proposal/Implementation Stage Impact Assessments (previously known as Full Regulatory Impact Assessments)	Issue date
ISAS - Simplified Voiding for Investor Error (PDF 106K)	December 02
Tax Law Rewrite Project - Income Tax (Earnings and Pensions) Bill (PDF 50K)	November 02
The New Tax Credits - A Regulatory Impact Assessment (PDF 55K)	July 02
National Insurance Contributions Bill (PDF 25K)	April 02
Fuel Scale Charge (PDF 15K)	April 02
Reform of the Taxation of Intangible Assets (PDF 26K)	April 02
Construction Industry Scheme (PDF 26K)	April 02
Research and Development Tax Credits for Large Companies / Vaccines Research Relief (PDF 32K)	April 02
Exemptions for Gains and Losses on Substantial Shareholdings (PDF 28K)	April 02
Reform of the Corporate Debt, Financial Instruments and Foreign Exchange Gains and Losses Regimes (PDF 23K)	April 02
Community Amateur Sports Club (PDF 28K)	April 02
Modernising Annuities (PDF 243K) - Annuity reform was subsumed into the pension simplification project	February 02
Aggregates Levy This is a regulatory impact assessment of the aggregates levy	January 02

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