Open Consultations

We are frequently invited to comment on matters of tax law or practice, and we also submit proactive papers to Government where we feel there are issues to be raised or we wish to stimulate discussion. This section lists open consultations on which we would welcome input. Have your say on consultations here.

All our submissions are available to view here.


HMRC have published a consultation seeking comments on whether aspects of the information powers enacted by Sch 36 Finance Act 2008 are still relevant and also on some specific areas being considered for improvements.

HMRC are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.

HM Revenue and Customs (HMRC) has published a draft statutory instrument for technical consultation with a draft explanatory memorandum and draft tax information and impact note.

CIOT are responding to the consultation document seeking views on how to improve the tax and administrative treatment of short term business visitors (STBVs) from overseas branches of UK companies.