Inland Revenue Consultation Documents, Discussion Papers and Technical Notes Archive

These documents are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. If you require this material in large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.

Title

Size

Response Date

Income Tax: Meaning of UK Source for Payments of Interest and Royalties

120K

10 February 2004

Summary of responses to R&D tax credits: responses to Defining Innovation and Government proposals

244K

 

Defining Innovation

649K

10 October 2003

Inland Revenue Response to CIOT, ICAEW Tax Faculty, ICAS, ACCA, ATT, AAT, FSB & Working Together Representatives Paper on Tax Bulletin 64 Article on the Settlements Legislation

92K

-

Tax Law Rewrite Response Document to consultation on draft PAYE Regulations

223K

-

European Savings Directive - Summary of Responses to the Consultation

147K

-

Employer-provided vans

143K

31 July 2003

Summary of responses to Directions under PAYE Regulations 42 and 49

13K

-

Directions under PAYE Regulations 42 and 49

175K

11 July 2003

Manufactured Overseas Dividends

125K

30 June 2003

Summary of responses to Employer Supported Childcare

193K

-

Consultation on Employer Supported Childcare

238K

31 May 2003

Summary of responses to CIS Reform consultation document

162K

-

Construction Industry Scheme Reform Consultation

88K

28 February 2003

Modernising Stamp Duty on Land and Buildings

307K

24 February 2003

Modernising Stamp Duty on Land Buildings - Overview and explanatory notes

460K

24 February 2003

Summary of response to 10 December 2003 Technical Note Corporation Tax reform: changes to management expenses rules

57K

-

Reform of Corporation Tax

340K

29 October 2002

The Department of Trade and Industry has published a summary of responses received to its consultation document: "Purchases by companies of their own shares for holding in treasury". You can find a copy of this on the DTI website.

-

30 November 2001

Summary of responses to Offshore Funds Consultation

69K

-

Offshore Funds - A Consultation Document

73K

31 July 2002

Modernising Annuities

243K

5 April 2002

Draft Legislation to Define Residential Property for the Purposes of the Stamp Duty Exemption for Land in Disadvantaged Areas

32K

22 February 2002

Summary of responses to possible structures for a more environmentally friendly free fuel scale charge

20K

-

Consultation on possible structures for a more environmentally friendly free fuel scale charge.

22K

8 February 2002

Taxation of intellectual property, goodwill and other intangible assets: draft legislation

740K

31 January 2002

Responses to the July 2001 Large Business Taxation Consultation - An exemption for substantial shareholdings

273K

31 January 2002

Designs for Innovation

97K

18 January 2002

Summary of responses to consultation on the tax and NICs treatment of employer subsidies of public bus services

22K

-

Consultation on the tax and NICs treatment of employer subsidies of public bus services

13K

31 December 2001

Consultation - Draft Regulations to Exempt Minor Benefits

20K

31 October 2001

National Insurance Contributions (NICs) on Mileage Allowance and Passenger Payments

26K

31 October 2001

Financial Services and Markets Act: Draft consequential amendments to tax law

238K

12 October 2001

Corporate Debt, Financial Instruments and Foreign Exchange Gains and Losses

339K

12 October 2001

Large Business Taxation: The Government's strategy and corporate tax reforms

252K

01 October 2001

Summary of responses to public consultation on CGT simplification

31K

-

On 18 June 2001, the Chancellor of the Exchequer announced consultation on simplification of Capital Gains Tax. You can find out more about the Enterprise for All announcement from HM Treasury's website . (Please note that if you use this link, you will leave the Inland Revenue's website.)

 

14 September 2001

Recognised Stock Exchanges

27K

18 July 2001

Profits Averaging for Creative Artists:Draft Legislation

33K

-

Taxation of Intellectual Property, Goodwill and other Intangible Assets: The New Regime

138K

31 May 2001

A Review of Small Business Taxation

23K

31 May 2001

Individual Savings Account and Personal Equity Plan Regulations Commentary

91K

02 March 2001

Technical Note: Corporate Debt, Financial Instruments and Foreign Exchange Gains and Losses

119K

12 January 2001

Reform of the Taxation of Intellectual Property Goodwill and Other Intangible Assets: The Next Stage

116K

20 December 2000

Summary of responses to Substantial Shareholdings

15K

-

Corporation Tax: Relief for Gains on Substantial Shareholdings. A Further Technical Note.

79K

20 December 2000

Starting Up In Business - A Discussion Paper

75K

11 December 2000

PAYE Internet Services and Discounts - Draft Regulations

34K

30 November 2000

PAYE Internet Services and Discounts - Consultation Paper

19K

30 November 2000

Personal Pension Transfer and Conversion Regulations Commentary

10K

17 November 2000

Personal Pension Transfer Regulations

30K

17 November 2000

Personal Pension Conversion Regulations

23K

17 November 2000

 

The following documents are all in HTML format

Title

Date

Draft Regulations - Mandatory Electronic Payment for Large Employers

(09/03)

Draft Regulations - Electronic dividend vouchers and tax deduction certificates

(09/03)

EU Directive on Interest and Royalties

(09/03)

Draft PAYE Regulations

(07/03)

Draft Regulations - Mandatory Electronic Filing For Large And Medium Sized Employers, Incentives For Small Employers

(07/03)

Simplifying the taxation of pensions: increasing choice and flexibility for all

(04/03)

Draft legislation - Leasing and Tonnage Tax

(02/03)

Explanatory notes - Leasing and Tonnage Tax

(02/03)

Income Tax (Earnings and Pensions) Bill

(09/02)

Modernising Stamp Duty on land and buildings in the UK

(07/02)

Loan Relationships, Derivative Contracts and Foreign Exchange Gains and Losses: A Technical Note

(02/02)

New Tax Credits: Supporting families, making work pay and tackling poverty

(10/01)

Local Currency: Consequentials from Finance Act Changes

(08/00)

Personal Pension Schemes: Draft Regulations

(06/00)

Corporation Tax: Chargeable Gains

(06/00)

Reform of the Taxation of Intellectual Property Goodwill and other Intangible Assets

(06/00)

Simplifying National Insurance Contributions for Employers

(06/00)

General Insurance Reserves: Consultation on Proposals for Regulations

(04/00)

Stakeholder Clauses Consultation

(04/00 & 02/00)

Powers To Combat Serious Tax Fraud

(11/99, 04/00, 06/00 & 10/00)

Valuation Office Agency Review

(11/99)

Stakeholder Pensions: The Tax Regime - The Government's Proposals

(9/99)

Double Taxation Relief For Companies

(3/99)

A New All-Employee Share Scheme

(3/99)

Research & Development: New Tax Incentives for Small and Medium-Sized Companies

(3/99)

Reform of the taxation of intellectual property

(3/99)

Corporate Venturing Relief

(3/99)

Enterprise Management Incentives (EMI). A New Scheme

(3/99)

Review of Charity Taxation

(3/99)

Research and Development: Definition and Appeals. A technical note

(1/99)

Advance Pricing Agreements (APAs)

(12/98)

A General Anti-avoidance Rule for Direct Taxes

You can download a PDF Version (PDF 91K)

 

(10/98)

A modern system for Corporation Tax payments

(1/98)

Controlled foreign companies: Draft legislation on assessment and returns

(1/98)

Employee travel and subsistence

(9/96)

Top