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 |
| R&D tax credits | HM Treasury | 22 Mar |
| VAT shifting | HMRC | 18 Mar |
| VAT and the sharing economy | HM Treasury | 2 Mar |
| Environmental taxes | Public Accounts Committee | 25 Feb |
| Deposit return scheme | Environmental Audit Committee | 25 Feb |
| HMRC statistics | HMRC | 25 Feb |
| Making tax easier through smarter use of third party data | Office of Tax Simplification | 25 Feb |
| FCA contactless card limit | Financial Conduct Authority | 22 Feb |
| Making Tax Digital for Corporation Tax | HMRC | 2 Feb |
| 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- Sharing updated IHT DOTAS regulations and accompanying draft guidance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