The CIOT’s engagement with HMRC, other policymakers and interest groups
The CIOT attends and contributes to over 80 engagement forums, predominantly with HMRC, but also with other policymakers across the UK and Europe.
A list of the forums we attend, and their remits, are:
Forum | Aim |
Additional Needs Working Group | This group helps customers who may need help with HMRC services to engage with us effectively to pay their correct tax or claim the benefits to which they are entitled as we move to digital. The focus is on disabled customers and HMRC’s responsibility to the Public Sector Equality Duty and the Equalities Act. |
Agents Digital Design Advisory Group | To provide a collaborative and transparent environment where members can steer the tactical and strategic development of HMRC’s digital services for Agents from the early stages of policy development to tackling issues with live services. |
Agricultural Representatives Bodies Group | Meets intermittently to discuss issues of interest relating to the agricultural/farming community. |
Alcohol Review Industry Working Group | Provide an efficient way of working collaboratively, drawing out and testing issues (e.g. technical aspects of the policy, IT changes, guidance) with multiple stakeholders. |
Alternative Dispute Resolution Focus Group | Commenced in May 2023 supported by both the First Tier Tribunal and HMRC this is a group to look at improving and increasing the use of Alternative Dispute Resolution (ADR). |
Assisted Digital Working Group | Sub-Group of ADDAG. |
To discuss the existing exclusion of expenditure on plant and machinery for leasing from first-year capital allowances, with a view to exploring and identifying a solution that supports the leasing sector to access the benefits of full expensing, whilst managing the risks of abuse and error. | |
For HMRC and representatives of tax advisers and the accountancy profession, law societies, HM Treasury, and others to discuss, explain and explore how Capital Gains Tax, Inheritance Tax and the taxation of trusts work and how they might work better. | |
CFE – Indirect Taxes Sub-committee of the Fiscal Committee | Focused on monitoring and responding to developments in tax policy and tax law at both European and international level. |
CFE – Direct Taxes Sub-committee of the Fiscal Committee | Focused on monitoring and responding to developments in tax policy and tax law at both European and international level. |
CFE - Professional Affairs Committee | Engages in the policy areas that concern and affect the exercise of the tax advisory profession, broadly covering issues including: reporting of tax avoidance schemes, cooperation with tax authorities, digitalisation of tax services, taxpayers’ rights and tax certainty. |
CFE - Tax Technology Committee | Considered the manifest importance of digital taxation and technology and its applications in taxation both now and for the foreseeable future. |
This is a joint subgroup comprising of representative bodies who are members of HM Revenue and Customs (HMRC) existing Wealthy External Forum and Capital Taxes Liaison Group. | |
Changing Self-Employed Basis Period Forum | Semi- temporary forum which to be closed when Basis Period Reform (BPR) is implemented. The BPR forum is a sounding board on the implementation of BPR for small business. |
An HMRC-sponsored forum that enables HMRC and people representing the charity sector, tax advisers, accountancy professionals, law societies and others to discuss and review, frankly and openly, tax issues that affect charities and Community Amateur Sports Clubs (CASCs). | |
Charity Tax Group - Observer | VAT & charities current topics for advisers of charities |
Charity Tax Group - Professional | VAT & charities current topics for in-house representatives of charities |
To discuss with representatives of the tax and accountancy community, how the Charter is being reflected in taxpayer and agent experience of dealing with HMRC. Provides formal input for HMRC’s performance against Charter Standards, for inclusion in the annual report. | |
Chattels Valuation (Fiscal) Forum | An opportunity to exchange views and opinions on technical and practical matters specifically related to the valuation of chattels for tax purposes. |
To enable HMRC to consult with employer representatives, intermediaries and payroll specialists to advise, raise and discuss issues, concerns or problems for employers in administering their student loan obligations. An opportunity to obtain feedback on the implications of potential changes to related products and processes including regulatory changes. A subgroup of the Employment and Payroll Group. | |
To consult and communicate with representative organisations on changes to HMRC compliance checking activities focussing especially on views of tax agents and their clients. | |
Compliance Reform Forum Subgroup – Customer Experience and Extra Support | To collaborate on matters specifically related to Customer Experience and Extra Support to enhance the Customer Experience and help HMRC design its products. |
Compliance Reform Forum Subgroup – Dispute Resolution | To enable HMRC to consult with external stakeholders about the operation of HMRC dispute resolution processes such as statutory reviews and Alternative Dispute Resolution. |
To act as a policy advisory group, building a stronger relationship between HMRC and construction sector representatives. The forum provides a platform to discuss the Construction Industry Scheme, changes in taxation issues affecting the construction sector and exploration of the implications of those changes with experts from professional bodies and industry. | |
Counter Avoidance | To discuss Disguised Remuneration and loan charge issues. |
Crypto assets Professionals Working Group | To provide a discussion forum for HMRC and the tax and legal professionals operating in this sector. |
Customer Journey Agent and Voluntary Sector Stakeholder Group | To provide the opportunity for HMRC to gather insight from the voluntary sector customers/agent and client perspective when interacting with HMRC. This enables HMRC to further understand the existing pain points through the lens of the professional bodies / voluntary sector. |
Customer Services for Tax Agents & Representative Bodies (CSTARB) Working Group | A partnership between HMRC’s Personal Tax Operations, tax agents and representative bodies to share current or emerging operational concerns of agent dedicated services, gather insight to develop mutual understanding and agree resolutions were possible. |
Ecosystems service markets technical working group | The working group will seek to identify potential solutions to clarify the tax treatment of the production and sale of ecosystem service markets and associated units. This is to provide farmers and landowners with the confidence to participate in these markets, ensuring that they can benefit with confirmation of tax implications |
The principal forum for HMRC, and other government departments, to engage with the employment and payroll community to explain and explore implications of potential changes to policies, products and processes, issues or problems in administering employment taxes or payroll. The focus is on high-level operational policy and process issues. | |
Employment Status Consultative Committee | Consultative Committee (CC) to look at solutions for the employment status issues the UK is currently facing. (No HMRC/HMT participation.) Formed May 2024. |
To improve the way in which the off-payroll working rules and employment status are administered, including the scope of employment status, specific chapters of the Income Tax (Earnings and Pensions) Act (ITEPA) and legal and commercial arrangements through which labour is supplied. | |
Employment Taxation Forum | The forum was established in 2005 as a means for employment tax specialists to get together and exchange views on topical issues (both technical and practical) and take information away, as well as providing an opportunity to network and build new relationships. |
Expenses & Benefits Forum | This forum operates as a subgroup of the Employment and Payroll Group and focusses specifically on employment expenses and benefits policy issues. |
Expert Panel on Promoting Digital Channel Shift for Income Taxes | To help HMRC improve customer service experiences and achieve its performance delivery targets across the range of income tax services, providing opportunities for stakeholders to feel engaged with the digital transformation of Income Tax. |
To provide an opportunity to influence the direction of HMRC’s guidance strategy, test thinking on guidance direction and plans, and increase understanding of different users’ needs. | |
To engage and consult with the voluntary and community sector and other organisations representing the diverse needs of our individual customers. | |
Insurance Liaison Group | A forum for HMRC and insurance industry representatives to improve understanding of the insurance industry and its needs, exchange of views, discuss related matters and collaboratively improve internal and external processes. |
To ensure that systemic widespread issues raised by the professional bodies, their members and HMRC, are reviewed, resolved or escalated appropriately. A subgroup of the Representative Body Steering Group and linked to the Agent Online Forum issues. | |
Established to exchange views on and discuss proposed changes to customs procedures and documentation relating to the entry and clearance of goods. (A trade facilitation agenda item will be established from March 2024 to incorporate the National Trade Facilitation Committee (NTFC) forum). | |
Joint Customs Consultative Committee - guidance sub-group | To provide an opportunity to influence the direction of HMRC’s customs guidance strategy and provide feedback to draft chapters of the Customs Technical Handbook. |
Joint Customs Consultative Committee – Northern Ireland sub-group | Brings together stakeholders to consider the impact of the Windsor Framework to customs processes and declarations involving NI/GB with IE/EU/RoW. |
Joint Excise Consultation Group | Brings together stakeholders to drive collaborative action to reduce illicit trading of Excise goods and support legitimate business through a level playing field. |
Joint Money Laundering Taskforce: Tax Crime and Evasion Group | One of the four standing ‘Threat Groups’ under the JMLIT. The Tax Crime and Evasion Threat Group meets regularly and commissions activity on priority tax crime and evasion threats. |
To exchange views between HMRC and representative organisations relating to the procedures and operations of VAT, and to consider and discuss VAT issues arising with the aim of strengthening HMRC’s understanding of the needs of business customer/taxpayers. | |
Joint VAT Consultative Committee Multiple Rates of Tax Subgroup | Specific sub group of JVCC where JVCC stakeholders and HMRC policy consider potential simplifications of the exempt, zero and reduced rates VAT schedules. |
Joint VAT Consultative Committee (JVCC) VAT Registration Subgroup | Specific sub group of JVCC where stakeholders and HMRC discuss VAT registration strategy and pain points. |
Land and Property Liaison Group | To provide an opportunity for HMRC and nominated representatives from trade bodies with an interest in VAT issues relating to land, property and construction, to exchange views, discuss pertinent matters, and consolidate HMRC’s understanding of its customers. |
LBTT working Group | To discuss with LSS and RS the progress of LBTT changes. |
Making Tax Digital Readiness Forum | Covers a range of Making Tax Digital (MTD) related topics with main accountancy professional bodies and MTD programme trusted advisors. |
Making Tax Digital Co-Creation | This enables co-creation for collaborative design between HMRC, customers and stakeholders with the aim of solving problems, coming up with new ideas and improving the overall design of the MTD policy and service, one key issue at a time. |
Making Tax Digital Guidance Strategy Group | To review, refine and deliver detailed guidance required for Making Tax Digital for Income Tax. |
Making Tax Digital Programme Readiness Forum | A quarterly virtual update for our external software, business and agent partners to provide an update on MTD progress in the past three months, and a view of what is coming in the next. |
Mid-Sized Business External Forum | An ad hoc event is to provide updates on HMRC work happening in the MSB arena via an online discussion session. |
Mid-Sized Business – CIOT / HMRC group | The group’s purpose is to ensure regular updates for the CIOT & HMRC in the MSB space. |
Offshore Forum (No Safe Havens) | To ensure delivery of the 2019 No Safe Havens strategy. The strategy focuses on sets out how HMRC will tackle offshore non-compliance through three areas of focus, leading internationally, assisting compliance and responding appropriately. |
One to Many Compliance Advisory Board | OCAB is an external group created to support the design and effectiveness of One to Many (OTM) projects. HMRC uses the forum to consult representative organisations around planned OTM compliance activities. |
Focus on the operational impact of Pensions Tax Legislation. | |
Reporting Rules for Digital Platforms Working Group | A Working Group which considers implementation and guidance relating to reporting rules for digital platforms introduced in January 2024. |
To meet HMRC’s public commitment to consult with Customers on all major policy and operational issues and put them at the heart of everything it does. | |
To discuss the operational delivery of the Research and Development (R&D) tax relief schemes. | |
Research & Development Working Group – HMRC/CIOT and ICAEW | To work together collaboratively to discuss common issues and concerns and to identify opportunities to work together to support the genuine spirit of the legislation and tackle abuse within the regime. |
Rewards and Employment Engagement Forum | An external stakeholder forum with a special interest in payroll matters. No HMRC participation. |
An opportunity for the valuation industry professionals to share best practice. | |
To provides opportunity for open dialogue and collaboration between HMRC and representative bodies on a range of policy, operational and process issues relating to tax and employment-related securities (ERS). | |
Simplification Announcement Status Update group | Review the progression of work to embed simplification, gauge views from the sector and identify opportunities for the FST to engage with representative bodies. |
Stamp Duty Land Tax Working Together Stakeholder Group including Annual Tax on Enveloped Dwellings | To provide opportunity to discuss current issues on Stamp Duty and Annual Tax on Enveloped Dwellings with the aim of jointly seeking solutions to improve cooperation in operating the tax system with industry bodies and professional bodies representing conveyancers, legal, finance and tax professionals. |
To provide opportunity to discuss current issues on Stamp Duty and Stamp Duty Reserve Tax with the aim of jointly seeking solutions to improve cooperation in operating the tax system with industry bodies and professional bodies representing conveyancers, legal, finance and tax professionals. | |
Tax Administration Framework Review Forum | To provide expert input to the proposed ideas and priorities for changes to the Tax Administration Framework. The Forum focusses on discussing, challenging and assuring ideas to long term change of the legislation, processes and guidance underpinning HMRC’s administration of the tax system. |
Tax Crime Alliance | To enable HMRC, professional tax advisers, and the legal and accountancy sector to share knowledge and insight of the biggest tax crime risks and work collaboratively to reduce the threat. |
Tax Tribunals Users Group | An annual meeting with the Presidents of the FTT and the Upper Tribunal Tax Chambers to discuss issues of current importance relating to users of the Tribunal Service. |
Transfer pricing engagement HMRC/CIOT | To enable discussion between HMRC and CIOT in relation transfer pricing, permanent establishments and Diverted Profits Tax. |
Trusts & Estates Agent Advisory Group | To discuss performance and development issues relating to trusts, estates and inheritance tax |
Trust Registration Service Sub-Group | To resolve TRS practical issues especially through TRSM guidance. |
Valuation Office Agency Working Group – NDR policy reforms | The Agent Working Group brings together a selection of rating agent representatives to discuss and input into the development of new services. No working or focus group established has any decision-making responsibilities. |
Virtual Communication Group | To review forthcoming communications to agents and provide advice on how those will be received by the agent community. An opportunity to test messages, and the impact of changes to guidance, new processes and policies. This monthly forum is communication channel to share matters of interest to their members via their own websites. |
To build a co-operative relationship with external attendees from professional bodies to enable consultation and engagement with the professional representatives of wealthy customers. | |
Welsh Government Visitor Levy Working Group | To help understand the challenges from operationalising a visitor levy and discuss potential impacts in detail. Seeking views on areas which will require guidance to support implementation and operational activity. |
A list of HMRC’s forums can be found here.