TIIN instructionsJanuary 13, 2017
I have now received a response from HMRC to my Freedom of Information Act (FoI) request for the current TIIN instructions: there are some embedded in the TIIN template here:
and some further guidance here:
I am obliged to the HMRC FoI team for sorting this out, although of course it is evident from looking at the files that there are further instructions in the TIA (Tax Impact Assessment) guidance which has not been included. Nor is there any explanation of why this information isn’t part of the routine publication schedule – there really isn’t anything secret about it, and it’s useful data for those of us who take an academic interest in the way tax legislation is developed and produced, as well as for legal, accountancy and trade organisations who routinely give comments on tax proposals. How about it, HMRC?