Inland Revenue - Consultation Register

Former Inland Revenue Consultation Documents can be found here.

Consultation Documents, Discussion Papers and Technical Notes published since the merger of the Revenue Departments that formed HM Revenue & Customs are now available within our Consultation area, and have been divided into Current Consultations, Lapsed Consultations and Summary of HMRC responses for ease of reference.

If you are unable to find a particular publication please use the comment form for assistance.

Many of 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.

Live Consultations

Title	Size	Response Date
Employment-related shares and securities Form 42 reporting process - we are inviting comments on the Partial Regulatory Impact Assessment	121K	22 September 2005
Working towards a new relationship: a consultation on priorities for reducing the administrative burden of the tax system on small business A three page summary of this document is also available	373K 67K	30 June 2005
HM Revenue and Customs and the Taxpayer: Modernising Powers, Deterrents and Safeguards		13 June 2005
Discussion Paper on the Modernisation of the Taxation of Trusts	110K	10 June 2005
Direct Tax Changes Resulting from the Implementation of the EU Regulation on the European Company - Technical Note See also RIA	1.07M	28 Feruary 2005
Capital Allowances: Renovation of Business Premises (Consultation document and RIA combined)	471K	1 March 2005
Corporation Tax Reform – Technical Note and Partial Regulatory Impact Assessments Leasing (PDF 121K) Schedular (PDF 107K)	2.3M	25 February 2005
Post Implementation Review of Tonnage Tax - Report and draft legislation see RIA	358K	18 February 2005
New Tax Measure to help researchers acquiring shares in spin-out companies created with universities and research institutions (Consultation document and RIA combined)	222K	10 February 2005
CT Reform - Work in Progress	-	ASAP
Simplifying the taxation of pensions: The Government's proposals	422K	5 March 2004
CT reform: The Next Steps: IR Technical Note	1,158K	10 February 2004
Corporation Tax Reform Corporation Tax Reform Background Notes	352K 268K	3 November 2003

Closed Consultations - Awaiting Response

Title	Size	Response Date
Discussion paper on Supporting growth in innovation: enhancing the R&D tax credit	605K	12 October 2005
Taxation of Pre-Owned Assets: Further Consultation	123K	18 November 2004
Modernising the Tax System for Trusts - A Consultation Document	185K	05 November 2004
SBS consultation on Common Commencement dates which finished on 30th September	-	30 September 2004
Tax Implications for Authorised Investment Funds following the new FSA Regulations (COLL)	85K	24 September 2004
Income Tax: Options for Reform of the Accrued Income Scheme	130K	17 July 2004
Draft Income Tax (Trading and Other Income) Bill and Explanatory Notes	8K	31 May 2004
Tax Treatment of Pre-Owned Assets	72K	18 February 2004
European Savings Directive		28 November 2003
Post Implementation Review of Tonnage Tax	7K	-
Consultations Documents, Discussion Papers and Technical Notes Archive.	-	-

Responses to Consultations
(These include summaries of views expressed and reasons for the final decision taken.)

Title	Size	Response Date
Summary of Responses to the Government’s conclusions in the post implementation report on Tonnage Tax	71K	-
Summary Of Responses To Consultation - Tax Relief For Spinout Companies	92K	-
Modernising The Tax System For Trusts - Summary Of Responses To The Consultation Document Issued On 13 August 2004	115K	-
Pensions Tax Simplification : summary of consultation responses on the draft regulations	48K	-
Consultation on the pre-owned assets regulations - Summary of Responses	79K	-
Draft Income Tax (Trading and Other Income) Bill and Explanatory Notes - Response to the Consultation Document	265K	-
Disclosure Requirements: Response to Consultation on Regulations	89K	-
Simplifying the taxation of pensions: the Government’s proposals	32K	-
Consultation on the tax treatment of pre-owned assets - Summary of Responses	24K	-
Employer Provided Vans - Responses to the Consultation Document	149K	-
Simplifying the taxation of pensions : increasing choice and flexability for all	139K	-
Modernising Stamp Duty on Land and Buildings - Summary of responses	151K	-
Responses prior to October 2001 are available.	-	-