Technical accountancy
We are committed to contributing to any debate that directly affects the legal and regulatory framework within which the Association and our members work.
All downloads are Word documents unless otherwise stated.
2008
HMRC consulted on a Charter setting out the rights and responsibilities of customers. The AAT responded to this and a signficant number of our recommendations were included.
To see the AAT's response and HMRC's final document outlining the Charter, please refer to the documents below.
AAT Response to the First tier tribunal tax chamber rules 2009 - Jacqui Brennan
AAT Response to the Future regulation of VAT invoicing
AAT Response to the HMRC Consultation on Modernising PAYE Processes for Students
AAT Response to the HMRC Notes rewrite of S1 20 - Andrew Walls
AAT Response to the HMRC obligations to pay and file on time
AAT Response to Interest Working towards a harmonised Regime
AAT Response to Simplifying the VAT partial exemption and capital goods scheme
AAT Response to the HMRC's Charter
HMRC's final document outlining the Charter
AAT Response to HMRC on Income Shifting AAT Response to HMRC on Payments, Repayments and Debt AAT Response to HMRC on Penalties Reform Next Stage AAT Response to HMRC on The Secondhand Margin Scheme For Vehicles AAT Response to Office of the Third Sector Financial Thresholds In The Charities Acts Proposals For Change
2007
IFRS for SMEs consultation document (this is a PDF document) AAT Response - IFRS for SMEs October 2007 Giving Certainty to Business AAT Response to HMRC on Late Night Taxis Office of the Third Sector - Changes to the Accounting and Audit Framework AAT Response to HMRC on Payments Repayments and Debt - The Developing Programme of Work AAT Response to HMRC consultation on giving certainty to business through clearances and advance agreements AAT Response to HMRC on compliance checks AAT Response to HMRC on Safeguards for Taxpayers Response to draft Public Benefit Guidance Response to HMRC discussion on HMRC proposals to enforce online filing requirements and encourage electronic payment (Carter programme) Response to HMRC consultation - board and lodging adjustment agreement for hotels and guest houses Response to HMRC consultation - developing a new management act Response to HMRC consultation - modernising powers, deterrrent and safeguards - a new approach to penalties for incorrect tax returns
2006
Response to Lord Carter Review - Excluding filing deadlines
Response to the Accounting Standards Board Exposure Draft - Amendment to FRSSE 2006
Response to HMRC consultation document - modernising powers, deterrents and safeguards
Response to Companies House and HMRC consultation document aligning filing dates for companies