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. No HMRC or HMT representation on the group. Currently chaired by the ICAEW.
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. Facilitate two-way communication to disseminate messages. This will help build a wider understanding of how the changes will work across the industry, and ensure awareness is spread across all business models. Provide a platform for feedback if problems arise after the changes take effect.
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.
Capital Allowances and Leasing working group	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.
Capital Taxes Liaison Group	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.
Changes to the taxation of non-UK domiciled individuals	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.
Charity Tax Forum	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
Charter Stakeholder Group	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.
Collection of Student Loans	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.
Compliance Reform Forum	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.
Construction Forum	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
Employment and Payroll Group	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.
Employment Status and Intermediaries (ESI) Forum	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.
Guidance Strategy Forum	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.
Individuals Stakeholder Forum	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.
Issues Overview Group	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.
Joint Customs Consultative Committee	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.
Joint VAT Consultative Committee	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. Aims to identify member areas of concern, discuss, consider and progress these items towards an acceptable solution.
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.
Pensions Industry Stakeholder Forum	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.
Representative Body Steering Group	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.
Research and Development Communication Forum	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.
Shares and Assets Valuation Forum	An opportunity for the valuation industry professionals to share best practice.
Share Schemes Forum	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.
Stamp Taxes Shares Working Together Stakeholder Group	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.
Wealthy External Forum	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.