HMRC Impact Assessments (IAs) 2003

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
Meaning of UK source - Purpose and Intended Effect of the Measure (PDF 88K) (this measure was dropped)	December 03
Implementation of the European Union Savings Directive (PDF 110K)	December 03
National Insurance Contributions and Statutory Payments Bill (PDF 617K)	November 03
Child Trust Fund Bill (PDF 61K)	November 03
Tax Law Rewrite Project: rewrite of PAYE Regulations - The Income Tax (Pay As You Earn) Regulations 2003 S.I. 2003/2682 (PDF 154K)	October 03
The Individual Savings Account (Amendment) Regulations 2003 and The Personal Equity Plan (Amendment) Regulations 2003 (PDF 211K)	October 03
Mandatory Electronic Payment for Large Employers (PDF 104K)	September 03
Payroll Services (PDF 167K)	September 03
National Insurance Contributions - Offshore Manning (PDF 32K)	September 03
Corporation Tax reform background note E (PDF 125K) - see also the Consultation Document (PDF123K)	August 03
VAT Strategy - Joint and several liability Assesses the use of a joint and several liability measure, to combat Missing Trader Intra-Community Fraud.	August 03
VAT Strategy - Input tax deduction without a valid VAT invoice Regulatory Impact Assessment (RIA) detailing the strategy of input tax deduction when without a valid VAT invoice	August 03
Simplification of Employee Share Schemes (PDF 96K)	Updated July 03
Electronic dividend vouchers and tax deduction certificates (PDF 95K) - In force 2004, full RIA not published	June 03
Manufactured Overseas Dividends (PDF 65K) - Note: In force 1st November 2003, no full RIA published because of negligible impact	May 03
Extension of the VAT Schemes Assesses the extension of the VAT Annual Accounting Scheme and Flat Rate Scheme, and relaxations to the VAT Default Surcharge System	April 03
VAT - Making input tax recovery fairer An initial Regulatory Impact Assessment (RIA) for changes proposed in the consultation document 'VAT: Making input tax recovery fairer'	April 03
Bingo Duty A Regulatory Impact Assessment for the proposed modernisation of the taxation on the playing on bingo	April 03
Taxation of UK Branches of Foreign Companies (PDF 107K)	April 03
Payments by Employers towards the incidental costs of Homeworking (PDF 88K)	April 03
Stamp Duty in Disadvantaged Areas Extension of the Relief to all Non-Residential Property (PDF 121K)	April 03
Corporation Tax Relief and Employee Share Schemes (PDF 118K)	April 03
Face Value Vouchers Describes the assessment of the VAT treatment on Face Value Vouchers.	January 03

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