2. AAT public policy work

AAT public policy work

AAT works hard to protect and promote our members interests. 

We always seek to ensure members views are represented across all levels of Government and public life by engaging with individual politicians, Government departments, regulators, think tanks and a range of organisations that help to shape policy.

Here you can find responses to public consultations on a wide range of issues that impact on, or have the potential to impact upon, our 140,000 members. These broadly fall into three categories: 

  • tax & accountancy 
  • professional standards
  • education
Consultation response Organisation Date
Returning to work after time out for caring Government Equalities Office 19 Sep
Draft SMEIG Q&A 12.1 International Financial Reporting Standards 31 Aug
Disincorporation relief - what of the future? Office of Tax Simplification 31 Aug
A new broadband Universal Service Obligation: consultation on design Department for Digital, Culture, Media & Sport 21 Aug
Financing growth in innovative firms HM Treasury 18 Aug
Proposed International Education Standard 7 CPD International Ethics Standards Board 17 Aug
AML Supervisory Review HM Treasury 17 Aug
OTS papers on aspects of Complexity in the tax system Office of Tax Simplification 3 Aug
Exposure Draft and comment letters - Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16) International Financial Reporting Standards 3 Aug
Disclosure Initiative - Principles of Disclosure International Accounting Standards Board 3 Aug
Spotlight inquiry: apprenticeships & social mobility, organisation Skills Commission 2 Aug
Exposure Draft, Proposed Application Material Relating to Professional Skepticism and Professional Judgment International Accounting Education Standards Board 25 Jul
Independent review of Financial Reporting Council sanctions: call for submissions Financial Reporting Council 30 Jun
Low Pay Commission consultation 2017 Low Pay Commission 28 Jun
Call for evidence: Taxation of employee expenses HM Treasury 22 Jun
Improvements to IFRS 8 Operating Segments International Accounting Standards Board 22 Jun
OTS publishes interim paper on review of Value Added Tax OTS 22 Jun
VAT fraud in labour provision in construction sector HMRC 11 May
FRED 67 Draft amendments to FRS 102 Financial Reporting Council 11 May
Call for evidence: lternative method of VAT collection HMRC 9 May
Making Tax Digital: sanctions for late submission and late payment HMRC 28 Apr
Response to Security and Sustainability in Defined Benefit Pension Schemes Department of Work and Pensions 25 Apr
Call for evidence: 2017 National Risk Assessment of Money Laundering and Terrorist Financing HM Treasury 25 Apr
Call for Information: Anti-Money Laundering Supervisory Regime HM Treasury 25 Apr
Money Laundering Regulations 2017 HM Treasury 12 Apr
Response to Spring Budget 2017 Treasury Select Committee 14 Mar
Annual improvements cycle 2015-2017 IASB 9 Mar
Discussion Paper: Improving the Statement of Cash Flows Financial Reporting Council 9 Mar
Building our Industrial Strategy Department for Business, Energy & Industry Strategy 9 Mar
Automatic enrolment: technical changes HMRC 2 Mar
Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures HMRC 21 Feb
Annual return for 2017 - information collected from charities, organisation is Charity Commission Charity Commission 21 Feb
Financial Reporting Council’s corporate reporting research activities Financial Reporting Council 21 Feb
Bulk transfers of defined contribution pensions without member consent Department of Work and Pensions 9 Feb 
Call for evidence: review of limited partnership law Department for Business, Energy & Industry Strategy 9 Feb
Corporate Governance Reform Department for Business, Energy & Industrial Strategy 6 Feb
House of Lords call for evidence on the draft Finance Bill 2017 House of Lords 24 Jan
The 'Gig' economy: an OTS focus paper Office of Tax Simplification 23 Jan
Public financial guidance review: consultation on a single body   HM Treasury, Department of Work and Pensions 23 Jan
Simplifying the Gift Aid donor benefits rules: further consultation  HM Treasury 23 Jan
Pension scams HM Treasury, Department of Work and Pensions 23 Jan
Reducing the money purchase annual allowance HM Treasury 23 Jan

View archives from previous years' documents below.

Previous years' responses

Archived policy documents

2016

Consultation response Organisation Date
OTS review of the Corporation Tax computation (PDF)  Office of tax simplification 21 Dec
Small Business Commissioner: process for handling complaints (PDF)  Dept for Business, Energy & Ind Strategy 6 Dec
Research exercise on charities SORP (FRS 102) (PDF)  Charity Commission 6 Dec
Revised Operating Procedures (PDF)  Financial Reporting Council 6 Dec
 
Responsible Tax (PDF)  All Party Parliamentary Group 28 Nov
Penalty for participating in VAT fraud (PDF)  HMRC 11 Nov
Triennial review of UK and Ireland accounting standards - Approach to changes in IFRS (PDF)  Financial Reporting Council 8 Nov
Consultation on the transposition of the Fourth Money Laundering Directive (PDF)  HM Treasury 8 Nov
Making Tax Digital: Bringing business tax into the digital age (PDF)  HMRC 3 Nov
Making Tax Digital: Business Income Tax Simplified cash basis for unincorporated property business (PDF)  HMRC 3 Nov
Making Tax Digital: Business Income Tax Simplifying tax for unincorporated businesses (PDF)  HMRC  3 Nov
Making Tax Digital: Tax administration (PDF)  HMRC  3 Nov
Making Tax Digital: Transforming the tax system through the better use of information (PDF)  HMRC  3 Nov
Making Tax Digital: Voluntary pay as you go (PDF)  HMRC 3 Nov
Partnership taxation: proposals to clarify tax treatment (PDF)  HMRC 26 Oct
Draft Statement of Recommended Practice (PDF)  CCAB  26 Oct
Lease accounting changes (PDF)  HMRC  26 Oct
Introducing a Pensions Advice Allowance (PDF)  HM Treasury 21 Oct
Tackling the hidden economy: conditionality (PDF)  HMRC  20 Oct
Tackling the hidden economy: sanctions (PDF)  HMRC 19 Oct
Tackling offshore tax evasion: a requirement to correct (PDF)  HMRC  18 Oct
Simplifying the PAYE Settlement Agreement (PSA) process (PDF)  HMRC 

18 Oct
 Salary sacrifice for the provision of benefits-in-kind (PDF)  HMRC  18 Oct
Tackling the hidden economy: extension of data-gathering powers to money service businesses (PDF)  HMRC 18 Oct
Reforming business rates appeals: draft regulations (PDF)  Dept for Communities & Local Govt 11 Oct
Strengthening tax avoidance sanctions and deterrents: discussion document (PDF)  HMRC 11 Oct
Simplification of the tax and National Insurance treatment of termination payments (PDF)  HMRC 5 Oct
Gift Aid and intermediaries: technical consultation, organisation (PDF)  HMRC 5 Oct
FRED 65: Draft amendments to FRS 101 Reduced Disclosure Framework - Notification of shareholders, organisation (PDF)  Financial Reporting Council  5 Oct
Tackling Disguised Remuneration: technical consultation (PDF)  HMRC  30 Sep
Alignment of dates for ‘making good’ on benefits-in-kind (PDF)  HMRC  30 Sep
Mandatory Gender Pay Gap Reporting (EFRAG) (PDF)  Government Equalities Office 15 Sep
Sole Enterprise Protected Assets discussion document (PDF)  Office of tax simplification 

13 Sep
Lookthrough discussion document (PDF)  Office of tax simplification 13 Sep
Matters of material significance to a UK charity regulator (PDF)  Charity Commission 9 Sep
Updating the framework for independent examination (PDF)   HMRC 11 Aug
​Off-payroll working in the public sector: reform of the intermediaries legislation (PDF) HM Treasury & HMRC 20 July
Reforms to corporation tax loss relief: consultation on delivery (PDF)  Department for Work and Pensions  20 July
Capping early exit charges for members of occupational pension schemes (PDF) HM Treasury 20 July
Help to Save: consultation on implementation (PDF) HMRC 14 July
Employee Share Schemes: NIC elections (PDF) Department for Communities and Local Government Valuation Office Agency  8 July
Business rates: delivering more frequent revaluations  (PDF) HM Treasury 15 June
Corporate contributions to grassroots sports  (PDF)

HMRC 

 10 June
Creating a secondary annuity market tax framework (PDF)  HMRC 10 June
Enhancing audit quality in the public interest (PDF) International Auditing and Assurance Standards Board 16 May
Simplifying tax for the future (PDF) Office of Tax Simplification 12 May
Gift aid small donations scheme (PDF) HMRC  20 April
​Strengthening the tax avoidance disclosure regimes for indirect taxes and inheritance tax (PDF) HMRC  20 April
Non-Financial Reporting Directive (PDF)  Department for Business, Innovation & Skills 15 April
Tackling tax evasion: legislation and guidance for a corporate offence of failure to prevent the criminal facilitation of tax evasion (PDF) HMRC 12 April
Conversion to a Charitable Incorporated Organisation (PDF) Cabinet Office 1 April
FRED 63: Draft amendments to FRS 101 Reduced Disclosure Framework (PDF)  Financial Reporting Council 31 March
Business impact target, growth duty and Small Business Appeal Chamption (PDF) Department for Business, Innovation & Skills  17 March
Protection for micro businesses in non-regulated sectors (PDF)  Department for Business, Energy & Industrial Strategy

16 March
Fulfilment house due diligence scheme (PDF) HMRC 16 March
Improving terms and conditions (PDF)  Department for Business, Energy & Industrial Strategy 

1 March
Better use of data in government (PDF)  Cabinet Office 

29 February
Exposure draft on application of materiality (PDF)  International Auditing and Assurance Standards Board 26 February
Consultation on the abolition of Class 2 National Insurance (PDF)  HM Treasury 24 February
Fee proposals for grants of probate (PDF)  Ministry of Justice 18 February
Transfers of investment property: proposed amendment to IAS 40 (PDF)  International Auditing and Assurance Standards Board 17 February
Country and regional and public sector finances consultation document (PDF) Office for National Statistics 15 February
Auto enrolment technical changes (PDF) Department for Work and Pensions  12 February
The Financial Reporting Council Draft Plan & Budget and Levy Proposals 2016/17 (PDF) Financial Reporting Council 12 February
Tax exemption for trivial benefits in kind: draft guidance (PDF) HMRC 11 February 
Domicile: income tax and capital gains tax (PDF) HMRC 5 February
Budget 2016 and HMRC’s “Overview of tax legislation and rates” (OOTLAR) (PDF) HMRC 3 February
Changes to the reduced rate of VAT for the installation of energy saving materials (PDF) HMRC 3 February

​Company distributions (PDF)

 HMRC  3 February
Call for evidence on employer-provided living accommodation (PDF) HMRC 3 February
Exposure draft 60: Public sector combinations (PDF) International Public Sector Accounting Standards Board 28 January
Cash, tax evasion and the hidden economy (PDF) HMRC 27 January
Uncertainty over Income Tax treatments (PDF)  IFRS Interpretations Committee  27 January
Exposure draft guidance on the going concern basis of accounting and reporting on solvency and liquidity risks (PDF)  Financial Reporting Council

15 January
Occupational and Personal Pension Schemes Miscellaneous Amendments Regulations 2016 (PDF) Department for Work and Pensions 15 January

2015 

2014

2013

2012