Consultations

Effective Consultation and impact assessing are our key tools helping us to apply the Better Regulation principles as we develop new policies. Details relating to the Tax Law Rewrite including Consultation Papers, Exposure Drafts and Response Documents are also available.

HMRC Consultation framework

HMRC have published a consultation framework (PDF 38K) for staff on effective engagement with customers on all significant aspects of HMRC's work that impacts on them.

HMRC have a consultation co-ordinator whose role is to help colleagues in HMRC conduct successful consultation exercises. If anyone is concerned that any particular consultation is falling short of the standards set out in this framework please contact HMRC Consultation Co-ordinator.

Public Consultation

HMRC carries out a full public consultation whenever possible when new measures are planned. They are divided into

• Current consultations.
  Consultation Documents, Discussion Papers and Technical Notes are available within our Current Consultations listing.
• Summaries of responses to consultation.
  Responses in respect of Consultation Documents, Discussion Papers and Technical Notes published are listed in this area of the site.
• Lapsed HMRC consultations.
  Consultation Documents, Discussion Papers and Technical Notes published but with a response date which has expired are listed in this area of the site.
• Other Government Department Consultations

Matters formerly dealt with by HM Customs and Excise

• Lapsed consultation documents
  Consultation Documents published by HMC&E prior to the formation of HMRC whose response date has expired are listed within this section.
• Summary of responses
  Summary of repsonses to Consultation Documents published by HMC&E prior to the formation of HMRC are listed within this section.
• Transposition Notes

Matters formerly dealt with by Inland Revenue

• Consultation documents including RIA, Discussion papers published
  All Inland Revenue published Consultation Documents, Discussion Papers and Technical Notes, published prior to the formation of HMRC.

New Management Act

In his Budget on 21 March 2007, the Chancellor announced the Government’s decision not to proceed with proposals for a New Management Act for HMRC at the present time.