I am publishing at the end of this post (click on “read the rest of this entry”) the instructions on how to prepare a TIIN, a tax information and impact note. They were sent to me by HMRC on 16th May 2012 in response to a Freedom of Information Act request. The file is reproduced by a simple cut and paste from the RTF file supplied: I haven’t cleaned up the formatting or made any changes from what was sent to me.
Before you click to look, think about this.
The guidance on how to complete a regulatory Impact Assessment, the equivalent document for non-tax changes, is clear and publicly available. This enables independent scrutiny via the Regulatory Policy Committee.
The RPC assesses impact assessments against well established guidance set out by the BRE IA Guidance, IA Toolkit, One-in, One-out Methodology, and HM Treasury’s Green Book.
Isn’t it now time that the government also made public the standard it sets itself when considering the evidence for making tax changes? This guidance should be on the HMRC website and kept updated, so that everyone can see the contents – not hidden in the filing cabinet in the locked office behind the “beware of the leopard” sign. Or on a retired tax inspector’s blog, for that matter!
tiintax 