HMRC Impact Assessments (IAs)

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)
Impact Assessments (IAs) Archive

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
Impact Assessment of potential changes to rules on loan relationships (PDF 80K). See also the consultation document ‘Changes to corporation tax rules on late payments of interest between connected companies’	July 2008
Impact Assessment of potential changes to substantial donor rules (PDF 194K). See also the consultation document Substantial donors to charity.	July 2008
Impact Assessment of Sukuk (Islamic Bonds) Legislation (PDF 84K). See also the consultation document Stamp duty land tax: commercial sukuk.	June 2008
Simplifying the VAT Partial Exemption (PE) and Capital Goods Scheme (CGS) Rules (PDF 101K). See also the consultation document Simplifying the Value Added Tax Partial Exemption and Capital Goods Scheme Rules.	June 2008
Impact Assessment of Interest-Working Towards a Harmonised Regime (PDF 108K)	June 2008
Impact Assessment of Meeting The Obligations to File Returns and Pay Tax on Time (PDF 199K)	June 2008
Impact Assessment of The Saving Gateway (PDF 91K)	March 2008
Impact Assessment of making changes to the collection of National Insurance Contributions from the self-employed (PDF 115K) see also the consultation document Improving the collection of National Insurance Contributions from the self-employed (PDF 1.0MB)	February 2008
Impact Assessment of Tax Law Rewrite Bill 5 (Corporation Tax) (PDF 172K)	February 2008
Impact Assessment of Modernising PAYE for students (PDF 229K) see also the consultation document Modernising PAYE Processes for Students (PDF 91K)	20 February 2008
Impact Assessment of Penalties Reform: The Next Stage (PDF 167K) - see also Penalties Reform: The Next Stage and Penalties Reform: The Next Stage: Draft Legislation and Commentary	January 2008
Impact Assessment of a New Approach to Compliance Checks: Responses to Consultation and Proposals (PDF 202K) - see also A New Approach to Compliance Checks: Responses to Consultation and Proposals and A New Approach to Compliance Checks: Draft Legislation and Commentary	January 2008
Impact Assessment for: Payments, Repayments and Debt: Responses to Consultation and Proposals (PDF 311K) – see also Payments, Repayments and Debt: Responses to Consultation and Proposals and Payments, Repayments and Debt: Draft Legislation and Commentary	January 2008


Final Proposal/Implementation Stage Impact Assessments (previously known as Full Regulatory Impact Assessments)	Issue date
Recommendations 4 and 8 of the Review of Links with Large Businesses, published by HMRC in 11/2006 (PDF 83K)	July 08
New Risk-based Approaches to Employer Compliance Reviews (Review of Links with Large Business Proposal 6) (PDF 107K)	July 08
Advance Agreements (PDF 94K)	July 08
Non-Statutory Clearances Process (PDF 110K)	July 08
Changes to R&D tax credits to ensure State aid compatibility (PDF 98K)	June 08
Reduction in admin burdens from minor improvements in Customs processes (PDF 73K)	June 08
Identifying users of disclosed tax avoidance schemes (PDF 94K)	May 08
Impact Assessment of introduction of the UK Trade Tariff, due to be hosted on the Businesslink website	May 08
Impact Assessment for: Payments, Repayments and Debt: Responses to Consultation and the Next Phase (PDF 274K)	March 08
Impact Assessment of Penalties Reform: The Next Stage (PDF 112K)	March 08
Impact Assessment of a new approach to Compliance Checks (PDF 109K)	March 08
Impact Assessment of capital allowances changes announced in Budget 2007 (PDF 111K)	March 08
Impact Assessment of relaxing the requirement to complete a valuation declaration (C105) (PDF 148K)	March 08
Impact Assessment of changes to R&D tax credits to ensure State aid compatibility (PDF 105K)	March 08
Impact Assessment of the extension of Corporation Tax (CT) loss carry back (PDF 79K)	March 08
Impact Assessment of change to Petroleum Revenue Tax obligations (PDF 71K)	March 08
Impact Assessment of Extending 100% First Year Capital Allowances (FYA) within ring fence trades (PDF 81K)	March 08
Impact Assessment of the extension of Corporation Tax (CT) post cessation period (PDF 78K)	March 08
Impact Assessment of the review of the Insurance Premium Tax (IPT) tax representative provisions (PDF 83K) - see also the consultation document HM Revenue & Customs and Business: Tax Representative Requirements for Overseas Insurers - Summary of Responses (PDF 62K)	March 08
Impact Assessment of repeal of obsolete anti-avoidance legislation (PDF 76K)	March 08
Impact Assessment of Technical Improvements for Taxation of Pension Schemes (PDF 169K)	March 08
Impact Assessment of widening the scope of authorised payments that may be made by registered pension schemes (PDF 111K)	March 08
Impact Assessment of Property Authorised Investment Funds (PDF 72K)	March 08
Impact Assessment of the withdrawal of the VAT: Staff Hire Concession (PDF 55K)	March 08
Impact Assessment of the implementation of the Energy Products Directive (EPD) on the use of waste oils reused as fuel (PDF 96K)	February 2008
Impact Assessment of provision to allow businesses to write off small amounts of unrelieved expenditure on plant and machinery (PDF 124K)	February 08
Impact Assessment of Reduction of Administrative Burden of Stamp Duty (PDF 80K)	February 08
Impact Assessment of changes to indirect taxes Voluntary Disclosure arrangements (PDF 214K) see also the consultation document Voluntary Disclosure of Errors on Indirect Tax Returns - Summary of Responses (PDF 111K)	February 08
Impact Assessment of the decision to allow specified Northern Rock customers to reinvest withdrawn ISA funds (PDF 150K)	February 08
Impact assessment of the the implementation of the Energy Products Directive on private pleasure flying (PDF 137K)	February 08
Impact Assessment of the implementation of the Energy Products Directive (EPD) on private pleasure boats (PDF 159K)	February 08
Impact Assessment of Reduction of Administrative Burden of Stamp Duty Land Tax (PDF 87K)	January 08
Impact Assessment of climate change levy accounting document (CCLAD) simplification (PDF 136K)	January 2008

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