Summary of HMRC Responses

Summary of Responses: Compulsory online filing of VAT Returns
November 2009: This document summarises the responses received to the consultation on draft amendment legislation for the compulsory online filing of VAT Returns and electronic payment of VAT.

Summary of Responses: Extra-statutory Concessions
November 2009: A summary of responses to the consultation which was open for comment from 15 July until 7 October 2009. This was the second technical consultation on the draft legislation needed to give legislative effect to a number of HMRC’s Extra-Statutory Concessions (ESCs) following the House of Lords decision in the Wilkinson case.

Summary of Responses: Corporation tax for smaller companies
July 2009: this document, published on the HMT website, summarises the responses received to the consultation on potential approaches to simplifying Corporation tax calculations for smaller companies. This consultation ran from 24 November 2008 until 20 February 2009.

Summary of Responses: Mandation of Online Filing
23 July 2009: A summary of the responses has now been published for the consultation on the draft amendment regulations for mandation of online filing of end of year PAYE and NICs forms for Small Employers.

Summary of Responses: HMRC Charter Consultation
20 July 2009: HMRC publishes its response to a highly successful public consultation on a new Charter. This document summarises stakeholders views and a draft Charter. HMRC has also committed to further action to ensure that the Charter is delivered effectively.

Summary of Responses: VAT: Place of Supply of Services Changes required
22 April 2009: This document summarises responses to the consultation VAT Place of supply of Services – Changes required to implement the EC Law.

Summary of Responses: Modernising Powers, Deterrents and Safeguards
22 April 2009: A summary of responses to November 2008 consultations on Compliance checks; meeting obligations to file returns and pay tax on time; A harmonised regime for interest; Payment, repayment and debt.

Summary of Responses: Extra-statutory Concessions: Technical Consultation
February 2009: This document summarises the responses received to this consultation on the draft legislation for extra-statutory concessions.

Summary of Responses: Stamp duty land tax: Commercial sukuk - February 2009
February 2009: This document summarises the responses received to the consultation on HMRC proposals for a relief from Stamp Duty Land Tax for commercial sukuk. This consultation ran from 26 June 2008 to 18 September 2008.

Summary of Responses: Simplifying the Value Added Tax Partial Exemption
January 2009: This document summarises the responses received on ideas to simplify the Partial Exemption Regime to reduce compliance costs for business.

Summary of Responses: Substantial donors to charity
January 2009: This document summarises responses received to this consultation, exploring how to ensure that the substantial donor regime deters avoidance by those who seek to exploit generous tax reliefs available to charities, whilst minimising the administration burden for charities themselves.

Summary of Responses: The Enterprise Investment Scheme
November 2008: This document, published on the HM Treasury website, summarises the points raised by respondents to the consultation document on the Enterprise Investment Scheme, which invited comments on how operational aspects and awareness of the scheme could be improved.  This document also outlines where the Government will carry out further work to examine where changes could be implemented, in response to the points raised

Summary of Responses: Aviation Duty
November 2008: This document, published on the HM Treasury website, summarises the responses to the consultation on the proposal to replace air passenger duty with a new duty, payable per plane rather than per passenger. It also sets out the Government’s response.

Summary of Responses: A new Charter for HMRC and its customers
November 2008: This is HMRC’s response to participants in the consultation/engagement exercise into the scope of a new HMRC Charter which ran from 19 June to 11 September. It draws from written responses and includes views/opinions expressed at informal events.

Summary of Responses: Interest - Working Towards a Harmonised Regime
November 2008: This document summarises the responses received to the consultation which ran from 19 June to 11 September. It also launches a further consultation looking at the specific proposals for harmonising the interest regime and seeks feedback from taxpayers on each proposal.

Summary of Responses: Meeting obligations to file returns and pay tax on time
November 2008: This document summarises the responses received to the consultation which ran from 19 June to 11 September and launches a further consultation concerned with basic obligations – to file returns on time and to pay tax due on time. It considers the circumstances in which taxpayers should become liable to civil penalties when they do not meet these obligations. It also considers how HMRC can better support taxpayers to meet their obligations and what an aligned set of safeguards for penalties should look like.

Summary of responses: Tax Appeals against decisions made by HMRC
November 2008 Summary of responses to the draft The Transfer of Tribunal Functions and Revenue and Customs Appeals Order and Technical Document published on 2 June 2008.

Summary of Responses: Improving the collection of NIC from the self-employed
November 2008 - Summary of the responses received to this consultation on the scope for improving the collection of National Insurance contributions (NIC) from the self employed.

Summary of Responses: A New Charter for HMRC and its Customers
November 2008 - This is HMRC’s response to participants in the consultation/engagement exercise into the scope of a new HMRC Charter. It draws from written responses and includes views/opinions expressed at informal events.

Summary of Responses: The Spirits Duty Stamps Scheme: Post Implementation Review
August 2008 - Summary of responses received by the Government to its consultation document 'The Spirits Duty Stamps Scheme: Post Implementation Review' including the compliance costs of Duty Stamps to the spirits industry.

Summary of Responses: IT Accessibility Policy
August 2008 - This report outlines changes to the original EQIA of IT Accessibility published on 30 October 2007 following the formal consultation stage of the EQIA process. The report outlines how HMRC has addressed the feedback received from internal and external sources.

Summary of Responses: Benefits in Kind & Expense Payments in the Payroll
June 2008 - This document summarises the responses received by the Government to its consultation document 'including benefits in kind and expense payments in payroll'.

Summary of Responses: Tax Avoidance Schemes Regulations 2008
May 2008 - This document summarises the responses received by the Government to its November 2007 consultation document 'The Tax Avoidance Disclosure Regime: Improving the Scheme Reference Number System.

Summary of Responses: Benefits in kind and expenses payments through the payroll
April 2008 - This document summarises the responses received by the Government to its consultation document 'including benefits in kind and expense payments in payroll'.

Summary of Responses: Modernising Powers, Deterrents and Safeguards
March 2008 - this document summarises the responses the Government received to the 3 consultation documents published on 10 January 2008 about Penalties Reform; Compliance Checks; Payments, Repayments and Debt.

Summary of Responses: Review of Staff Hire Concession
March 2008 - This document summarises the responses received to the review of the staff hire concession.

Summary of Responses - tax appeals against decisions by HMRC.
March 2008 - this document summarises the responses the Government received to its consultation document 'HM Revenue and Customs and the Taxpayer: Tax Appeals against decisions made by HMRC' published on 9 October 2007.

Summary of Responses:CTF consultation - voucher requirement for account opening
March 2008 - This document summarises the responses the Government received to its consultation on the requirement of Child Trust Fund providers to collect the voucher before opening an account.

Summary of Responses: EPD - private pleasure boating
March 2008 - This document summarises the responses the Government received to its consultation document Energy Products Directive - expiry of the derogation for private pleasure boating published on 1 August 2007.

Summary of Responses: EPD - private pleasure flying
March 2008 - This document summarises the responses the Government received to its consultation document Energy Products Directive - expiry of the derogation for private pleasure flying published on 1 August 2007.

Summary of final responses: VAT Transfer of a Going Concern (TOGC)
February 2008 - This document summarises HMRC's final comments and proposals on responses received following further consultation after the issue of the interim responses document in August 2005.

Summary of Responses: Definition of class of travel for Air Passenger Duty (APD)
January 2008 - This document summarises the responses to the Government’s consultation document on redefining the class of travel for the purposes of air passenger duty, published on 1 May 2007, and publishes draft legislation for inclusion in the Finance Bill 2008. If you have any comments on the draft clause we would appreciate these by 29 February 2008. These should be addressed to:
HM Revenue and Customs Transport Taxes Team
Room 1/37
100 Parliament Street
London SW1A 2BQ
Email: envirotax.bst@hmrc.gsi.gov.uk

Summary of Responses: Payments, Repayments and Debt
January 2008 - This document summarises the responses the Government received to its consultation document on payments, repayments and debt, the developing programme of work published on 25 June 2007. It is an extract from the new consultation document Modernising Powers, Deterrents and Safeguards: Payments, Repayments and Debt: Responses to Consultation and Proposals. 10 January 2008.

Summary of Responses: A New Approach to Compliance Checks
January 2008 - This document summarises the responses the Government received to its consultation document on A New Approach to Compliance Checks published on 17 May 2007. It is an extract from the new consultation document Modernising Powers, Deterrents and Safeguards: A New Approach to Compliance Checks: Responses to Consultation and Proposals. 10 January 2008.

Summary of Responses: Safeguards for Taxpayers
January 2008 - This document summarises the responses the Government received to its consultation document on Safeguards for Taxpayers published on 17 May 2007.

Summary of Responses: Results on proposed changes to the Intrastat system
November 2007 - This document summarises the responses the Government received to its consultation document on the options to reduce the burden of collecting EU trade-in-goods statistics via the Intrastat survey.

Summary of Responses: Excise duties: rights to review and appeal
October 2007 - This document summarises the responses the Government received to its consultation document on the reviews and appeals system within excise duties published on 2 July 2007, and publishes draft legislation for inclusion in the Finance Bill 2008.

Summary of Responses: Modernising tax relief for business expenditure on cars
October 2007 - This document summarises the responses the Government received to its consultation document Modernising tax relief for business expenditure on cars published on 21 March 2007.

Summary of Responses: Paying PGS and valuing planning gain
October 2007 - This document summarises the responses the Government received to its consultation document Paying PGS and valuing planning gain published on 6 December 2006.

Summary of Responses: Remote Gaming Duty
June 2007 - This document summarises the responses the Government received to its consultation document Remote Gaming Duty published on 2 February 2007.

Summary of Responses: A new approach to penalties for incorrect tax returns
March 2007 - This document summarises the responses the Government received to its consultation document Modernising powers, deterrents and safeguards: penalties for incorrect returns published on 19 December 2006.

Summary of Responses: Criminal investigation powers
March 2007 - This document summarises the responses the Government received to its consultation document Modernising powers, deterrents and safeguards: Criminal investigation powers published on 17 January 2007.

Summary of Responses: Ensuring compliance with tax avoidance disclosure regime
March 2007 - This document summarises the responses to the consultation document - Ensuring compliance with the tax avoidance disclosure regimes, including draft legislation, issued in December 2006.

Summary of Responses and HMRC comments: UK Investment Manager Exemption
March 2007 - This document summarises the responses to the consultation on UK Investment Manager Exemption published in October 2006.

Summary of Responses: Consultation on Proposals for a Modernised Customs Code
March 2007 - This document summarises the responses to the consultation on Proposals for a Modernised Customs Code published in June 2006.

Summary of Responses: Consultation on reform of the excise duty drawback system
March 2007 - This document summarises the responses to the consultation on reform of the excise duty drawback system published in June 2006.

Summary of Responses: A targeted anti-avoidance rule for CGT
March 2007 - This document summarises the responses to the draft legislation, explanatory notes, statement of principle and draft guidance for the targeted anti avoidance rule (TAAR) for capital gains tax (CGT), published on 6 December 2006.

Summary of Responses: Tackling Managed Service Companies (MSCs)
March 2007 - This document summarises the responses the Government received to its consultation document Tackling Managed Service Companies (MSCs) published on 6 December 2006.

Summary of Responses: Board/lodging adjustment agreements for hotels/guesthouses
February 2007 - This document summarises the responses which the Department received to its consultation document Board and lodging adjustment agreements for hotels and guesthouses published on 26 October 2006.

Summary of Responses: VAT: Review of the scope of exemption for medical services
January 2007 - This document summarises the responses the Government received to its consultation document 'VAT: A review of the scope of the exemption for medical services' issued September 2005.

Summary of Responses: Criminal investigation powers
January 2007 - This document summarises the responses the Government received to its consultation document ' Criminal investigation powers - a technical consultation document', published in August 2006. It is an extract from a new consultation document Modernising powers, deterrents and safeguards: Criminal investigation powers published on 17 January 2007.

Summary of Responses: Modernising powers, deterrents and safeguards - workshops
December 2006 - Design of HMRC compliance assurance: a summary of consultative workshops held in September and October. Please also see consultation document Modernising powers, deterrents and safeguards: penalties for incorrect returns

Summary of Responses: Equality impact assessment
November 2006 - This report presents the results of an Equality Impact Assessment (EQIA) on these policies for HM Revenue and Customs (HMRC). This final report is further to the Draft Report that was presented for public consultation in March 2006.

Summary of Responses: Measuring indirect tax losses
December 2006 - This technical paper presents the latest annual update of HMRC's estimates of revenue losses in indirect taxes. Previous estimates have been presented in technical papers published alongside each Pre-Budget Report since 2002.

Summary of Responses: Modernising powers, deterrents and safeguards
December 2006 - This document summarises the responses the Government received to its consultation document 'Modernising powers, deterrents and safeguards: The developing programme of work', published in March 2006.

Summary of Responses: Review of the definition of biodiesel
December 2006 - This document summarises the responses the Government received to its consultation document 'Biodiesel: review of the fiscal definition' issued in June 2006.

Summary of Responses: Aligning filing dates for companies
December 2006 - This document summarises the responses to a consultation document issued jointly by Companies House and HM Revenue & Customs 'Aligning filing dates for companies: accounts to Companies House; the company tax return to HMRC' issued in November 2005.

Summary of Responses: "Beneficial ownership" of land and property
July 2006 - Summary of Responses to the consultation document VAT: "Beneficial ownership" of land and property issued December 2005.

Summary of Responses: Inheritance Tax and pension simplification
This document summaries the responses of a discussion paper to seek a consensus on the detailed application of Inheritance Tax (IHT) law to new situations arising under the new pension tax simplification regime. And on how in practice cases which are chargeable to IHT should be identified and any charge should be quantified.

Summary of Responses: Consultation on changes to VAT exemption
This document summarises the responses received from businesses, professional bodies and others, concerning the likely impact on the insurance industry of proposed changes to the VAT exemption for insurance-related services.

Summary of Responses: Tax on the Boardroom Agenda (TOBA) project
Summary of responses to the Tax on the Boardroom Agenda project, which set out to determine the factors that would engage the board of a large corporate in a meaningful dialogue with HMRC.

Summary of Responses: Avoidance through the creation and use of capital losses
Budget March 2006. At PBR 2005 HMRC published a Statement, draft guidance and draft clauses. A period of consultation followed to 6 February 2006. This document summarises the comments received during the consultation and HMRC’s response.

Summary of Responses: Disapplication of the option to tax
Budget March 2006 Summary of responses on the disapplication of the option to tax where buildings are intended for use solely for a relevant residential or relevant charitable purpose.

Summary of Responses: Reform of the duty deferment guarantee system
Budget March 2006 Summary of responses on the proposals for a reform of the excise duty deferment guarantee system.

Summary of Responses: UK Real Estate Investment Trusts - a discussion paper
December 2005 This document summarises the reponses the Government received to its consultation document 'UK Real Estate Investment Trusts: a discussion paper', issued alongside Budget 2005, and should be read in conjunction with that document.

Summary of Responses: Corporation Tax reform - Technical Note issued 12/04
December 2005 This document summarises the responses the Government received to its document 'Corporation Tax reform - Technical Note', published in December 2004, and should be read in conjunction with that document.

Summary of Responses: Hydrocarbon oil duty - change to excepted vehicle schedule
December 2005 This document summarises the responses the Government received to its consultation document 'Hydrocarbon oil duty: consultation on changes to excepted vehicle schedule', published in December 2004, and should be read in conjunction with that document.

Summary of Responses: Renovation of business premises in disadvantaged areas
December 2005 This document summarises the responses on the proposed scheme for Business Premises Renovation Allowance (BPRA) which was published at the 2004 pre-Budget Report.

Summary of Responses: The future of the option to tax
December 2005 This document summarises the responses the Government received to its consultation document 'The future of the option to tax', published in December 2004, and should be read in conjunction with that document.

Summary of Responses: Working Towards a New Relationship
November 2005 This document summarises the responses received to the consultation exercise Workings Towards a New Relationship.

Summary of Responses: Small Business Consultations
The report of the consultation launched at Budget 2005, 'Working towards a new relationship', is published 28 November 2005 following the Chancellor's speech to the CBI. It reports on the outcome of the consultation and HMRC's progress towards creating a new relationship with small business.

Summary of Responses: Form 42 -Reporting of Employment-Related Securities
November 2005 This document summarises the responses received to the consultation exercise on Form 42 - Reporting of Employment - Related Securities

Summary of Responses: HMRC & Taxpayer:Modernising Powers,Deterrents & Safeguards
July 2005 - This document summarises the responses received to the consultation exercise on the powers, deterrents that will underpin the new revenue department.

Summary of Responses to the Draft Denatured Alcohol Regs 2004 Consultation
June 2005 - This document summarises the responses received to the consultation exercise on the draft denatured alcohol regulations and gives HMRC's response to issues raised.

Summary of Responses: Small Breweries' Relief - a call for evidence
This document summarises the responses the Government received to Small Breweries’ Relief: a call for evidence published in July 2003