HMRC Impact Assessments (IAs) 2005
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 (previously known as Partial RIAs) |
Issue date |
|---|---|
Changes to Corporation Tax Structure (PDF 93K) - considers the impact of replacing the zero per cent rate of CT and the non-corporate distribution rate with a single small companies rate |
December 05 |
Changes to the North Sea Tax Regime (PDF 125K) - considers the impact of a package of changes to strike the right balance between oil producers and consumers by promoting investment and ensuring fairness for taxpayers |
December 05 |
Payments to charities by jointly owned trading subsidiaries (PDF 60K) - considers the impact of changes to the distributions legislation to allow trading subsidiaries that are wholly owned by more than one charity to gift aid profits to the parent charities |
December 05 |
Leased Plant and Machinery (Leasing Reform) (PDF 138K) - an update to the RIA published in July. It accompanies a Technical note, draft legislation and more information about the changes |
December 05 |
Consultation on the proposed Planning Gain Supplement (PDF 741K) - this link takes you to the consultation document which includes the RIA at annex A page 41 |
December 05 |
| Enhanced Capital Allowance
for Biofuels Production Plant (PDF 305K) - sets out the Government's
proposals for and considers the impact of using Enhanced Capital Allowances
(ECAs) to encourage investment in the most carbon efficient equipment
for the production of biofuels |
December 05 |
Rewrite of the option to tax land and buildings legislation (PDF 338K) - this link takes you to the consultation document which includes the RIA at annex B page 48 |
December 05 |
VAT: "Beneficial ownership" of land and property (PDF 188K) - this link takes you to the consultation document which includes the RIA at annex B page 15 |
December 05 |
Aligning companies filing dates - this link takes you to the consultation document which includes the RIA at annex b. The document sets out the proposals for joining up filing the company tax return and delivering accounts to Companies House, and asks for your views. |
November 05 |
VAT Liability treatment of medical services - considers the impact and costs and benefits of the proposals outlined in the consultation document. ( Full published January 07) |
September 05 |
Partial OIA: Board and lodging adjustment agreements for hotels and guesthouses |
September 05 |
Establishment and regulation of personal pension schemes - this link takes you to the consultation document which includes the RIA at Chapter 5 and is on HM Treasury’s internet site. |
September 05 |
Leased Plant and Machinery (PDF 128K) – considers the impact of changes to tax treatment of leases where they are used as financing transactions |
July 05 |
Part 7, ITEPA 2003 Reporting Requirements (PDF 121K) – to consult on the impact of the process of reporting employment-related securities information |
July 05 |
Final Proposal/Implementation Stage Impact Assessments (previously known as Full Regulatory Impact Assessments) |
Issue date |
|---|---|
Clarification of definition of gaming machine for VAT (PDF 64K) - considers the impacts of amending the definition of a Gaming Machine for VAT. |
December 05 |
Reduced rate of VAT on the installation of wood fuelled boilers (PDF 80K) - considers the impacts of extending the reduced rate of VAT to the installation of boilers fuelled solely by wood, straw or similar vegetal matter in homes and certain residential and charity buildings. If you have a query about anything other than the policy please phone the National Advisory Service on 0845 010 9000. |
December 05 |
Hydrocarbon Oils Duty: Relief for rebated heavy oils used to generate electricity (PDF 92K) - considers the impact of relieving rebated heavy oils used for electricity generation from excise duty. |
December 05 |
Form 42 Reporting of Employment - Related Securities – considers the impacts of improvements to the process of reporting employment-related securities. |
November 05 |
Tax Effects of the Civil Partnership Act (2004) (PDF 79K)- considers the tax consequences of the Civil Partnership Act. |
October 05 |
National Insurance Contributions Bill (PDF 216K) - considers the impact of backdated NIC legislation to close down schemes designed to avoid payment of NICs. |
October 05 |
The Donations to Charity by Individuals (Appropriate Declarations)(Amendment) Regulations 2005 (PDF 87K) - this considers the impact of charities not sending a written declaration to a donor who has made an oral declaration. |
October 05 |
Improved PAYE coding and Student Loan recovery for new employees (PDF 88K) - considers the impact of modernising and improving form P46 to make it easier to complete and so improve the coding process and include a new box to the Student Loan recovery process. |
September 05 |
The abolition of payment of Working Tax Credit via employers (PDF 158K) - considers the impact of paying Working Tax Credit direct to claimants rather than via employers |
August 05 |
The Denatured Alcohol Regulations 2005 - considers the impact of modernising existing regulations covering the production, distribution and use of denatured alcohol. |
August 05 |
July 05 |
|
Lorry road-user charge |
March 05 |
Appendix to Regulatory Impact Assessment Simplifying the taxation of pensions March 2005 (PDF 91K) see Simplifying the taxation of Pensions for full RIA (PDF 596K) |
March 05 |
March 05 |
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March 05 |
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Changes to the Quarterly Instalment Payments Regime for Oil Companies (PDF 87K) |
March 05 |
March 05 |
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March 05 |
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March 05 |
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March 05 |
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Tax Relief for Spinout Companies from Universities and Research Institutions (PDF 136K) |
March 05 |
March 05 |
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| March 05 |
|
VAT - Package of partial exemption measures |
March 05 |
Reduced rate of VAT on air source heat pumps and micro CHP units |
March 05 |
VAT - Reform of VAT recovery regulations - opting to tax land and buildings |
March 05 |
Direct Tax Changes Resulting from the Implementation of the EU Regulation on the European Company (PDF 91K) - see also the Technical Note (PDF 1.07M) |
January 05 |
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