Areas of Better Regulation:
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.
Final Proposal/Implementation Stage Impact Assessments
- Meaning of UK source - Purpose and Intended Effect of the Measure (December 2003) (PDF 88K) (this measure was dropped)
- Implementation of the European Union Savings Directive (December 2003) (PDF 110K)
- National Insurance Contributions and Statutory Payments Bill (November 2003) (PDF 617K)
- Child Trust Fund Bill (November 2003) (PDF 61K)
- Tax Law Rewrite Project: rewrite of PAYE Regulations - The Income Tax (Pay As You Earn) Regulations 2003 S.I. 2003/2682 (October 2003) (PDF 154K)
- The Individual Savings Account (Amendment) Regulations 2003 and The Personal Equity Plan (Amendment) Regulations 2003 (October 2003) (PDF 211K)
- Mandatory Electronic Payment for Large Employers (September 2003) (PDF 104K)
- Payroll Services (September 2003) (PDF 167K)
- National Insurance Contributions - Offshore Manning (September 2003) (PDF 32K)
- Corporation Tax reform background note E (PDF 125K) - see also the Consultation Document (PDF 123K) (August 2003)
- VAT Strategy - Joint and several liability (August 2003). Assesses the use of a joint and several liability measure, to combat Missing Trader Intra-Community Fraud
- VAT Strategy - Input tax deduction without a valid VAT invoice. Regulatory Impact Assessment (RIA) (August 2003) detailing the strategy of input tax deduction when without a valid VAT invoice
- Simplification of Employee Share Schemes (Updated July 2003) (PDF 96K)
- Electronic dividend vouchers and tax deduction certificates (June 2003) (PDF 95K) - In force 2004, full RIA not published
- Manufactured Overseas Dividends (May 2003) (PDF 65K) - Note: In force 1st November 2003, no full RIA published because of negligible impact
- Extension of the VAT Schemes (April 2003). Assesses the extension of the VAT Annual Accounting Scheme and Flat Rate Scheme, and relaxations to the VAT Default Surcharge System
- VAT - Making input tax recovery fairer (April 2003). An initial Regulatory Impact Assessment (RIA) for changes proposed in the consultation document 'VAT: Making input tax recovery fairer'
- Bingo Duty. A Regulatory Impact Assessment (April 2003) for the proposed modernisation of the taxation on the playing on bingo
- Taxation of UK Branches of Foreign Companies (April 2003) (PDF 107K)
- Payments by Employers towards the incidental costs of Homeworking (April 2003) (PDF 88K)
- Stamp Duty in Disadvantaged Areas Extension of the Relief to all Non-Residential Property (PDF 121K)
- Corporation Tax Relief and Employee Share Schemes (April 2003) (PDF 118K)
- Face Value Vouchers (April 2003). Describes the assessment of the VAT treatment on Face Value Vouchers
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