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Consultation tracker

This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation. 

OPEN CONSULTATIONS

Advance tax certainty for major projects

HM Treasury is seeking views on a new process to give major projects increased certainty in advance about the tax that applies.

This consultation also separately announces the outcome of the review of the transfer pricing treatment of Cost Contribution Arrangements (CCAs). Businesses will be able to obtain certainty on the transfer pricing treatment of such arrangements through the UK’s existing Advance Pricing Agreement programme.

Closes: 17 June 2025.

Advisers facilitating non-compliance

HMRC are seeking views on whether HMRC’s current powers are effective in dealing with non-compliance facilitated by tax advisers. It will be of particular interest to tax advisers their clients or potential clients and tax and accountancy professional and...

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