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• HMRC Impact Assessments (IAs) 2004

HMRC Impact Assessments (IAs) 2004

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

• Reform of Corporation Tax: Plant and Machinery Leasing (PDF 121K) (Opens new window) - see also the Consultation Document (PDF2.3MB) (Opens new window) (December 2004)
• Post Implementation Review of Tonnage Tax (PDF 97K) see also the Consulatation Document (PDF 370K) (December 2004) - full published March 05
• Capital Allowances: Renovation of Business Premises (December 2004) (PDF 471K) (Opens new window) (Consultation document and RIA combined) - full published March 05
• New Tax Measure to help researchers acquiring shares in spin-out companies created with universities and research institutions (December 2004) (PDF 222K) (Opens new window) (Consultation document and RIA combined) - full published March 05
• Reform of Corporation Tax: Schedular Reform (PDF 107K) (Opens new window) - see also the Consultation Document (PDF2.3M) (Opens new window) (December 2004)
• Child Benefit Bill (Opens new window) (December 2004)
• Regulatory Impact Assessment (RIA) Stamp Duty Land Tax: New Form Sdlt4 (November 2004) (PDF 50K) - policy contact now (June 06) Crispin Taylor, Excise & Stamp taxes, HMRC, 100 Parliament St, London, SW1A 2BQ
• Tax Law Rewrite Project: Income Tax (Trading and Other Income) Bill (November 2004) (PDF 151K)
• Individual Savings Account (Amendment) Regulations 2004 (November 2004) (PDF 154K)
• eVAT Services - The Value Added Tax - Amend No 3 Regs 2004. Regulatory Impact Assessment (June 2004) for regulations aimed at facilitating the electronic delivery of services
• Tackling VAT Group Abuses. This regulatory impact assessment (RIA) (April 2004) considers the costs and benefits of the Government proposal to amend the law on VAT group eligibility to prevent VAT group abuse
• Excise - Tackling Spirits Fraud. This Regulatory Impact Assessment (RIA) (April 2004) considers the serious problem of spirits diversion fraud
• Excise - Tackling Spirits Fraud - Appendix (April 2004). This is an appendix to the RIA: Excise - Tackling Spirits Fraud, published on 8 April 2004. It updates on the arrangements for implementation of the recommended measure contained within that assessment (a duty stamps scheme for spirits)
• Employer Supported Childcare (April 2004) (PDF 168K)
• Employer-provided vans (April 2004) (PDF 103K)
• Simplifying the taxation of Pensions (April 2004) (PDF 596K)
• Tackling tax avoidance - disclosure requirements (April 2004) (PDF 154K)
• The Corporate Tax non-corporate distribution rate (April 2004) (PDF 114K)
• VAT Flat Rate Scheme - Changes to the postal and courier services sector (March 2004). This is the Regulatory Impact Assessment (RIA) of changes to the postal and couriers sector of the VAT Flat Rate Scheme (FRS)
• Changes to the VAT rules on the place of supply of gas and electricity (March 2004). This is the Regulatory Impact Assessment (RIA) for changes to the VAT rules on place of supply for supplies of natural gas through the gas distribution system and electricity
• Cash Accounting Scheme and Annual Accounting Scheme (March 2004). This is a Regulatory Impact Assessment (RIA) for changes to the Cash Accounting Scheme (CAS) and the Annual Accounting Scheme (AAS)
• Modernising the tax system for trusts (March 2004) (PDF 87K) (Opens new window) - full published March 05
• Implementing the Interest and Royalties Directive (March 2004) (PDF 77K) (Opens new window)
• Improvements to research and development Tax Credits (March 2004) (PDF 122K) (Opens new window)
• Modernising Stamp Duty (March 2004) (PDF 138K) (Opens new window)
• Relief for the expenses of managing investments (March 2004) (PDF 128K) (Opens new window)
• Reform of Construction Industry Scheme (CIS) (March 2004) (PDF 327K) (Opens new window)
• Reform of rules on transfer pricing and thin capitalisation (March 2004) (PDF 116K) (Opens new window)
• Accrued Income Scheme (Part of consultation) (PDF 130K) (Opens new window) - see also the Consultation Document (PDF 123K) (Opens new window) (March 2004)

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