HMRC Impact Assessments (IAs) 2007

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.

Consultation Stage IAs (Partial RIAs)
Final/Implementation Stage IAs (Full RIAs)

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
Consultation Stage Impact Assessments (previously known as Partial RIAs)	Issue date
Impact Assessment of Including Benefits in Kind and Expense Payments in the Payroll (PDF 223K) - see also the consultation document Benefits in Kind and Expense Payments in the Payroll - a fresh approach	13 December 2007
Impact Assessment of draft legislation to address income shifting (PDF 238K) See also the consultation document: Income Shifting: a consultation on draft legislation	November 07
Equalities Impact Assessment of IT Accessibility	November 07
Impact Assessment of Identifying Users of Disclosed Tax Avoidance Schemes (PDF 309K) - see also the consultation document Tax Avoidance Disclosure Regime	November 07
Impact Assessment of the National Insurance Contributions Bill 2007 (PDF 132K)	November 07
Impact Assessment of changing the requirement to hand in a Child Trust Fund voucher in order to open an account (PDF 79K)see also Child Trust Fund Consultation: Voucher Requirement for Account-Opening, October 2007 (PDF 77K)	October 07
Impact Assessment of possible changes to the handling of appeals in the context of tribunal reform (PDF 115K) - see also the consultation document: HMRC and the Taxpayer: Tax appeals against HMRC decisions	October 07
Impact Assessment of the implementation of Energy Products Directive on private pleasure flying (PDF 90K) see also the consultation document: Energy Products Directive – expiry of the derogation for private pleasure flying	July 07
Impact Assessment of the implementation of the Energy Products Directive on private pleasure boats (PDF 232K) see also the consultation document: Energy Products Directive – expiry of the derogation for private pleasure boats	July 07
Insurance Premium Tax (IPT) tax representative provisions - see also the consultation document: The Tax Representative Requirements for Overseas Insurers	July 07
Intrastat Simplification (PDF 84K)	June 07
Taxation of the foreign profits of companies - this link takes you to the consultation document which includes the RIA at Appendix B page 37	June 07
Changes to VAT invoicing The purpose of this Partial Regulatory Impact Assessment (RIA) is to consider the costs and benefits of proposals outlined in the related consultation in JVCC Paper 01/07.	March 07
Partial Regulatory Impact Assessment for Land Remediation Relief (PDF 44K) - see also the consultation document: Land Remediation Relief (PDF 438K)	March 07
Modernising Tax Relief for Business Expenditure on Cars: Revised Partial RIA (PDF 41K) - see also the consultation document: Modernising tax relief for business expenditure on cars: a consultation update (PDF 356K)	March 07
A new duty of excise called ‘Remote Gaming Duty’ (PDF 68K) Please see industry discussion document and draft legislation	February 07

Full Regulatory Impact Assessments
Final Proposal/Implementation Stage Impact Assessments (previously known as Full Regulatory Impact Assessments)	Issue date
Impact Assessment of redesigning the main Tax Return (including changing the Three Line Account threshold and introducing new shorter self-employment pages). (PDF 169K)	November 07
Options for the NICs exemption for holiday pay schemes (PDF 105K)	October 07
Increasing Income Tax Self Assessment (ITSA) payment on account (POA) threshold (PDF 158K)	October 07
Technical Improvements for Taxation of Pension Schemes (PDF 105K)	October 07
ISA Reforms	July 07
Changes to VAT invoicing (PDF 109K)	July 07
VAT: Reverse charge accounting for businesses trading in mobile phones and computer chips (PDF 153K)	May 07
Managed Service Companies (PDF 100K)	March 07
New Duty of Excise called Remote Gaming Duty (PDF 68K)	March 07
Review of Powers: Penalties for Incorrect Returns - Finance Bill 2007 (PDF 85K)	March 07
Regulatory Impact Assessment for Ensuring Compliance with the Tax Avoidance Disclosure regime (PDF 51K)	March 07
Criminal Investigation Powers (PDF 50K)	March 07
Fuel Scale Charges (PDF 45K) - Value Added Tax (Cars) (Determination of Consideration for Road Fuel Supplied for Private Use) Order 2007	March 07
VAT: Implentation of ECJ Decisions Charles & Charles Tijmens and Wollny (PDF 218K)	March 07
VAT: Transfer of Going Concern Retention of Records (PDF 355K)	March 07
Alternative Finance Products (PDF 481K)	March 07
HMRC Online Services: Increasing use of Online Filing and Electronic Payment (PDF 170K)	March 07
Relief from the 40% Trust Rate for Service Charges and Sinking Funds in the Private Sector (PDF 58K)	March 07
The Tax Treatment of General Insurers Reserves (PDF 93K)	March 07
Extension of the Landlords Energy Saving Allowance (PDF 296K)	March 07
Stamp Duty Land Tax Relief for New Zero Carbon Homes (PDF 89K)	March 07
Tax Relief for Pensions (PDF 129K)	March 07
VAT: Changes to the Cash Accounting scheme (CAS) (PDF 54K) - The purpose of this measure is to increase the number of small businesses that are eligible to use the CAS and obtain the benefits that the scheme offers.	February 07
VAT: Partial Exemption – considers the impact of two changes to the partial exemption special method regime.	February 07
VAT: Liability treatment of medical services (PDF 74K) - Amendments to the VAT exemption for the supply of medical services provided by registered health professionals, following the decision of the European Court of Justice (ECJ) in the case of Dr Peter D’Ambrumenil (C-307/01).	January 07
Proposal to increase the exemption threshold for Intrastat reporting (PDF 28K) - The objective of this proposal is to reduce the number of traders who are required to complete Intrastat declarations.	January 07

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