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, AAT members. These broadly fall into three categories:
- tax and accountancy
- professional standards
- education.
2021 responses
| Consultation response | Organisation | Date |
| Corporate transparency and register reform: powers of the registrar | Department for Business, Energy & Industrial Strategy and Companies House | 20 Jan |
| Follower notices and penalties | HMRC | 7 Jan |
View archives from previous years' documents below.
Previous years' responses
2020 responses
2019 responses
2019 responses
2018 responses
2018
2017 responses
2017
- Recovering the costs of the Office for Professional Body Anti-Money Laundering Supervision: fees proposals
- Exposure Draft and comment letters—Accounting Policies and Accounting Estimates (Amendments to IAS 8)
- Autumn Budget 2017 Response to the Treasury Select Committee
- OTS Depreciation and Capital Allowances review call for evidence
- Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements
- Large Business compliance – enhancing our risk assessment approach
- Exposure Draft and comment letters – Definition of Material (amendments to IAS 1 and IAS 8)
- Call for evidence: Women & the Industrial Strategy
- Making Tax Digital reforms affecting businesses
- Women in finance inquiry
- Sharing updated IHT DOTAS regulations and accompanying draft guidance
- Draft amendments to Guidance on the Strategic Report - Non-financial reporting
- Proposed guidance on a sourcebook for professional body supervisors on anti-money laundering supervision
- Changes to the Public and Licensed Access Rules
- Returning to work after time out for caring
- Draft SMEIG Q&A 12.1
- Disincorporation relief - what of the future?
- A new broadband Universal Service Obligation: consultation on design
- Financing growth in innovative firms
- Proposed International Education Standard 7 CPD
- AML Supervisory Review
- OTS papers on aspects of complexity in the tax system
- Exposure Draft and comment letters - Property, Plant and Equipment - Proceeds before Intended Use (Proposed amendments to IAS 16)
- Disclosure Initiative - Principles of Disclosure
- Spotlight inquiry: apprenticeships & social mobility
- Exposure Draft, Proposed Application Material Relating to Professional Skepticism and Professional Judgment
- Independent review of Financial Reporting Council sanctions: call for submissions
- Low Pay Commission consultation 2017
- Call for evidence: Taxation of employee expenses
- Improvements to IFRS 8 Operating Segments
- OTS publishes interim paper on review of Value Added Tax
- VAT fraud in labour provision in construction sector
- FRED 67 Draft amendments to FRS 102
- Call for evidence: alternative method of VAT collection
- Making Tax Digital: sanctions for late submission and late payment
- Response to Security and Sustainability in Defined Benefit Pension Schemes
- Call for evidence: 2017 National Risk Assessment of Money Laundering and Terrorist Financing
- Call for Information: Anti-Money Laundering Supervisory Regime
- Money Laundering Regulations 2017
- Response to Spring Budget 2017
- Annual improvements cycle 2015-2017
- Discussion Paper: Improving the Statement of Cash Flows
- Building our Industrial Strategy
- Automatic enrolment: technical changes
- Tackling offshore tax evasion: A requirement to notify HMRC of offshore structures
- Annual return for 2017 - information collected from charities
- Financial Reporting Council’s corporate reporting research activities
- Bulk transfers of defined contribution pensions without member consent
- Call for evidence: review of limited partnership law
- Corporate Governance Reform
- House of Lords call for evidence on the draft Finance Bill 2017
- The 'Gig' economy: an OTS focus paper
- Public financial guidance review: consultation on a single body
- Simplifying the Gift Aid donor benefits rules: further consultation
- Pension scams
- Reducing the money purchase annual allowance
2016 responses
2016
- OTS review of the Corporation Tax computation
- Small Business Commissioner: process for handling complaints
- Research exercise on charities SORP (FRS 102)
- Revised Operating Procedures
- Responsible Tax
- Penalty for participating in VAT fraud
- AAT response to Conceptual framework for financial reporting
- Triennial review of UK and Ireland accounting standards - Approach to changes in IFRS
- Consultation on the transposition of the Fourth Money Laundering Directive
- Making Tax Digital: Bringing business tax into the digital age
- Making Tax Digital: Business Income Tax Simplified cash basis for unincorporated property business
- Making Tax Digital: Business Income Tax Simplifying tax for unincorporated businesses
- Making Tax Digital: Tax administration
- Making Tax Digital: Transforming the tax system through the better use of information
- Making Tax Digital: Voluntary pay as you go
- Partnership taxation: proposals to clarify tax treatment
- Draft Statement of Recommended Practice
- Lease accounting changes
- Introducing a Pensions Advice Allowance
- Tackling the hidden economy: conditionality
- Tackling the hidden economy: sanctions
- Tackling offshore tax evasion: a requirement to correct
- Simplifying the PAYE Settlement Agreement (PSA) process
- Salary sacrifice for the provision of benefits-in-kind
- Tackling the hidden economy: extension of data-gathering powers to money service businesses
- Reforming business rates appeals: draft regulations
- Strengthening tax avoidance sanctions and deterrents: discussion document
- Simplification of the tax and National Insurance treatment of termination payments
- Gift Aid and intermediaries: technical consultation
- FRED 65: Draft amendments to FRS 101 Reduced Disclosure Framework - Notification of shareholders
- Tackling Disguised Remuneration: technical consultation
- Alignment of dates for ‘making good’ on benefits-in-kind
- Mandatory Gender Pay Gap Reporting
- Sole Enterprise Protected Assets discussion document
- Lookthrough discussion document
- Matters of material significance to a UK charity regulator
- Updating the framework for independent examination
- Off-payroll working in the public sector: reform of the intermediaries legislation
- Reforms to corporation tax loss relief: consultation on deliver
- Capping early exit charges for members of occupational pension schemes
- Help to Save: consultation on implementation
- Employee Share Schemes: NIC elections
- Business rates: delivering more frequent revaluations
- Corporate contributions to grassroots sports
- Creating a secondary annuity market tax framework
- Enhancing audit quality in the public interest
2015 responses
2015
- AAT response to Tackling the hidden economy Extension of data-gathering powers (PDF)
- AAT response to Strengthening sanctions for tax avoidance consultation detailed proposals (PDF)
- AAT response to Proposed amendments to IAS 19 and IFRIC 14 (PDF)
- AAT response to Improving large business tax compliance (PDF)
- AAT response to Exposure Draft - Clarifications to IFRS 15 (PDF)
- AAT response to Consultation response Simplification of tax on termination payments August 2015 (PDF)
- AAT response to Conceptual framework for financial reporting (PDF)
- AAT response to Tackling offshore tax evasion - A new criminal offence for offshore evaders (PDF)
- AAT response to Tackling offshore tax evasion - Civil sanctions for enablers of offshore evasion (PDF)
- AAT response to Strengthening civil deterrents for offshore evaders (PDF)
- AAT response to Review of Deeds of Variation for tax purposes call for evidence (PDF)
- AAT response to Replacing wear and tear allowance with tax relief (PDF)
- AAT response to A new corporate criminal offence (PDF)
- AAT response to Charities SORP (PDF)
- AAT response to Deduction of income tax from interest peer to peer lending (PDF)
- AAT response to Deduction of income tax from savings income (PDF)
- AAT response to Intermediaries legislation (IR35) discussion document (PDF)
- AAT response to ISA qualifying investment on investment based crowdfunding (PDF)
- AAT response to Strengthening the incentive to save a consultation on pensions tax relief (PDF)
- AAT response to Employment intermediaries and tax relief for travel and subsistence (PDF)
- AAT response to Proposed amends to IAASB international standards (PDF)
- AAT response to Draft Legislation Social Security amendment regs 2016 (apprentices) (PDF)
- AAT response to Draft legislation review of employee benefits and expenses (PDF)
- AAT response to Small business commissioner role (PDF)
- AAT response to Direct recovery of HMRC debts from debtors' bank and building society accounts (PDF)
- AAT response to A Changing Tax Landscape Service (PDF)
- AAT response to Improving the Quality of Reporting by Smaller Listed and AIM Quoted Companies (PDF)
- AAT response to FRC publishes exposure draft to provide assurance on Client Assets (PDF)
- AAT response to Business Rates Review (PDF)
- AAT response to EFRAG request for comments on Amendments to IFRS10 IFRS12 and IAS28 (PDF)
- AAT response to FRED 61 (PDF)
- AAT response to Protection of Small Businesses when purchasing goods and services (PDF)
- AAT response to Amendments to IAS1 classification of liabilities (EFRAG) (PDF)
- AAT response to Creating a secondary annuity market (PDF)
- AAT response to Exposure Draft ED/2015/1 Classification of Liabilities - Proposed amendments to IAS 1 (PDF)
- AAT response to draft legislation: the registered pension schemes (transfer of sums and assets) (amendment no. 2) regulations 2015 (PDF)
- AAT response to draft legislation: the registered pension schemes (provision of information) (amendment no. 2) regulations 2015 (PDF)
- AAT response to draft legislation: the registered pension schemes (audited accounts) (specified persons) (amendment no. 2) regulations 2015 (PDF)
- AAT response to draft legislation: the loan relationships and derivative contracts (Change of accounting practice) (Amendment) Regulations 2015 (PDF)
- AAT response to Section 75 Employer Debt in Non-Associated Multi-Employer Defined Benefit Pension Schemes (PDF)
- AAT response to Helping users of HMRC's Basic PAYE Tools undertake automatic enrolment calculations (PDF)
- AAT response to HMRC penalties: a discussion document (PDF)
- AAT response to FRED 58 Draft FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime (PDF)
- AAT response to FRED 59 Draft amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (PDF)
- AAT response to FRED 60 Draft Amendments to FRS 100 and FRS 101 (PDF)
- AAT response to DP15/2: Transactions Costs Disclosure: Improving Transparency in Workplace Pensions (PDF)
- AAT response to Ensuring a fair contribution from non-UK domiciled individuals (PDF)
- AAT response to Consultation on changes to the Investment Regulations (PDF)
- AAT response to draft legislation relating to input tax and partial exemption (PDF)
- AAT response to the FRC consultation on Auditing and ethical standards implementation of the EU Audit Directive and Audit Regulation (PDF)
- AAT response to IASB's Exposure Draft "Classification and Measurement of Share-based Payment Transactions - Proposed amendments to IFRS 2" (PDF)
- AAT response to Auditor regulation: effects of the EU and wider reforms (PDF)
- AAT response to FRED 56 - Draft FRS 104 - Interim Financial Reporting (PDF)
- AAT response to FRED 57: Draft amendments to FRS 101 reduced disclosure framework (PDF)
- AAT response to Strengthening sanctions for tax avoidance (PDF)
- AAT response to Tax Enquiries - Closure Rules (PDF)
- AAT response to late payment - challenging grossly unfair terms and practices (PDF)
- AAT response to Draft guidance for ESCs being withdrawn - F8, F11, F12, F15, F18 (PDF)
- AAT response to "Orchestra tax relief" (PDF)
- AAT response to BIS - Business payment practices and policies: duty to report (PDF)
- AAT response to Draft legislation: the Income Tax (Travel Expenses of Members of Local Authorities) Regulations 2015 (PDF)
- AAT response to Draft Legislation: pension flexibility – annuities (PDF)
- AAT response to General Statute Law Repeals (PDF)
- AAT response to Improving access to Research and Development tax credits for small business (PDF)
- AAT response to Draft legislation: the Value Added Tax (refund of tax to the London Legacy Development Corporation) Order 2015 (PDF)
- AAT response to Data sharing and open data in banking: call for evidence (PDF)
- AAT response to Draft legislation: Promoters of Tax Avoidance Scheme – Prescribed Information Regulations 2015 (second) (PDF)
- AAT response to Draft VAT Refund of Tax to the London Legacy Development Corporation Order 2015 (PDF)
- AAT response to Finance Bill 2015 (PDF)
- AAT response to Future of the Tariff Classification Helpline (PDF)
- AAT response to Growth Duty and Small Business Appeals Champion Consultation (PDF)
- AAT response to Tackling aggressive tax planning implementing the agreed G20-OECD (PDF)
- AAT response to Guidelines on Enforcement measures against recognised supervisory bodies and recognised qualifying bodies (PDF)
- AAT response to Draft legislation to the ISA regulations (surviving spouses) (PDF)
- AAT response to SRA - Proportionate regulation: reporting accountant (PDF)
- AAT response to Charities: audit and independent examination (PDF)
- AAT response to Draft legislation: Promoters of Tax Avoidance Schemes - Prescribed Information Regulations 2015 (PDF)
- AAT response to IASB exposure draft measuring quoted investments in subsidiaries joint ventures and associates at fair value (PDF)
- AAT response to IASB discussion paper on reporting the financial effects of rate regulation (PDF)
- AAT response to Proposals to change the Prompt Payment Code (PDF)
- AAT response to Growth duty and Small Business Appeals Champions (PDF)
- AAT response to Workplace pensions automatic enrolment: simplifying the process and reducing burdens on employers (PDF)
- AAT response to the withdrawal of three extra statutory concessions (PDF)
- AAT response to BIS Consultation Paper Deregulatory changes for Limited Liability Partnerships (LLPs) and Qualifying Partnerships (PDF)
- ATT response to the Treasury Discussion paper: Travel and subsistence (PDF)
- AAT response to draft legislation to replace ESC 3.20 (PDF)
- AAT response to Financial Reporting Council’s consultation on Enhancing Confidence in Audit: Proposed Revisions to the Ethical Standard, Auditing Standards, UK Corporate Governance Code and Guidance on Audit Committees (PDF)
- AAT response to Consultation paper: Late payment: challenging ‘grossly unfair’ terms (PDF)
- AAT response to Technical consultation on the exclusion of certain companies from the National Insurance Contributions ‘Employment Allowance’ (PDF)
- AAT response to withdrawal of VAT extra-statutory concessions (PDF)
2014 responses
2014
- AAT response to the FCA consultation CP1424 changes in workplace personal pension schemes (PDF)
- AAT response to IASB exposure draft recognition of deferred tax assets for unrealised losses: proposed amendments to IAS 12 (PDF)
- AAT response to Extra-statutory concessions: seventh technical consultation on draft legislation (PDF)
- AAT response to Workplace pensions automatic enrolment: review of earnings threshold (PDF)
- AAT response to Draft legislation: the Income Tax (Pay AS You Earn) (Amendment No X) Regulations 2015 (PDF)
- AAT response to Amendments to IAS 27 - Equity Method in Separate Financial Statements - PART 1 (PDF)
- AAT response to Amendments to IAS 27 - Equity Method in Separate Financial Statements - PART 2 (PDF)
- AAT response to Invitation to comment on EFRAG’s assessments on Annual Improvements to IFRSs 2012-2014 cycle - PART 1 (PDF)
- AAT response to Invitation to comment on EFRAG’s assessments on Annual Improvements to IFRSs 2012-2014 cycle - PART 2 (PDF)
- AAT response to "Have your say on the Taxation of Pensions Bill" (PDF)
- AAT response to FRC "Accounting standards for small entities - Implementation of EU Accounting Directive" (PDF)
- AAT response to Pension Schemes Bill 2014-15 (PDF)
- AAT response to Tackling offshore tax evasion: Strengthening civil deterrents (PDF)
- AAT response to Tackling offshore tax evasion: A new criminal offence (PDF)
- AAT response to BIS - EU Accounting Directive: financial reporting (PDF)
- AAT response to Strengthening the Tax Avoidance Disclosure Regimes (PDF)
- AAT response to Regulation of Auditors of Local Public Bodies (PDF)
- AAT response to Internationally mobile employees and earnings related securities (PDF)
- AAT response to Draft legislation: The Income Tax (Recommended Medical Treatment) Regulations 2014 (PDF)
- AAT response to Inheritance Tax: exemption for emergency service personnel (PDF)
- AAT response to Restricting non-residents entitlement to the UK personal allowance (PDF)
- AAT response to Tax-Free Childcare: Draft Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015 (PDF)
- AAT response to Improving the operation of the Construction Industry Scheme (PDF)
- AAT response to Legislating Extra Statutory Concession D33 (PDF)
- AAT response to Employee Benefits and Expenses - exemption for paid or reimbursed expenses (PDF)
- AAT response to Real time collection of tax on benefits in kind and expenses through Voluntary Payrolling (PDF)
- AAT response to Employee benefits and expenses: trivial benefits exemption (PDF)
- AAT response to Abolishing the threshold for taxation of BiKs for employees who earn at a rate of less than £8,500 (PDF)
- AAT response to Remuneration practices: call for evidence (PDF)
- AAT response to VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users (PDF)
- AAT response to Inheritance Tax: A fairer way of calculating trust charges (PDF)
- AAT response to the draft legislation of the Taxation of Pensions Bill (PDF)
- AAT response to VAT MOSS amendment to VAT Regs 1995 (DOC)
- AAT response to the IASB’s “Disclosure Initiative - Proposed Amendments to IAS 1” (DOC)
- AAT response to the HMRC consultation document on "Direct Recovery of Debts" (DOC)
- AAT response to the HMRC consultation document on "VAT Prompt payment discounts" (DOC)
- AAT response to the HMRC consultation document on draft legislation: "the Income Tax PAYE amendment No. X regulations 2014” (DOC)
- AAT response to the Department of Business, Innovation and Skills (BIS) consultation document on "Data sharing for non-economic regulators" (DOC)
- AAT response to the Withdrawal of Extra Statutory Concessions (DOC)
- AAT response to "The Future of Apprenticeships in England: Funding Reform Technical Consultation" (DOC)
- AAT response to the discussion paper on the approaches to preventing charities being set up to avoid tax (DOC)
- AAT response to proportionate regulation changes to reporting accounting requirements (DOC)
- Simplification of Intrastat consultation (DOC)
- AAT response to HM Treasury and HMRC consultation on: “Implementing a Capital Gains Tax charge on non-residents” (DOC)
- AAT response to Proportionate regulation changes to reporting accounting requirements (DOC)
- AAT response to the Treasury consultation on “Freedom and choice in pensions” (DOC)
- AAT response to HMRC draft amendments to the VAT Regulations 1995 (DOC)
- Summary of responses and technical consultation on draft amendments to Regulations (PDF)
- AAT response to the IFAC consultation on “Developing and Reporting Supplementary Financial Measures - Definition, Principles and Disclosures" (DOC)
- AAT response to BIS and HMT consultation on "SME Finance" (DOC)
- AAT response to the IASB Exposure Draft on "Proposed amendments to the IFRS for SMEs" (DOC)
- AAT response to HMRC consultation document "Raising the Stakes on Tax Avoidance - Summary of Responses and Draft Legislation" (DOC)
- AAT response to the HMRC consultation on “Tackling Marketed Tax Avoidance” (DOC)
- AAT response to the consultation on “Legislative changes relating to Payroll Charitable Giving” (DOC)
- AAT response to FRC Council's "FRED 52 draft amendments to the Financial Reporting Standard for Smaller Entities (effective April 2008) Micro-entities" (DOC)
- AAT response to the HMRC consultation on "VAT: amendments to legislation - assistance with electronic filing of VAT returns" (DOC)
- AAT response to the Finance Bill 2014 (DOC)
- AAT response to the IASB discussion paper on “A review of the conceptual framework for financial reporting” (DOC)