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, AAT members. These broadly fall into three categories: 

  • tax and accountancy 
  • professional standards
  • education.

2020 responses

Consultation response Organisation Date
Claims and elections call for evidence Office of Tax Simplification 27 April
Construction Industry Scheme abuse HMRC 16 April
Freeports consultation Department for International Trade 9 April

Plastic Packaging Tax policy design

 HMRC 7 April

Quarterly Consultation No 27 CP20/4

 Financial Conduct Authority 2 April

HMRC Charter

 HMRC 1 April
Budget response spring 2020 Treasury Select Committee 13 Mar

Cyber security breaches survey

 Department for Digital, Culture, Media and Sport 13 Mar

Economic Affairs Committee IR35

 Economic Affairs Committee 19 Feb

CP20/1: Introducing a Single Easy Access Rate for cash savings

 Financial Conduct Authority 11 Feb

View archives from previous years' documents below.

Previous years' responses

2019 responses

2019 responses

Consultation response Organisation Date

Cyber security incentives and regulation review: Call for evidence

 Department for Digital, Culture, Media & Sport 19 Dec
Public consultation on FATF draft guidance on digital identity Financial Action Task Force 29 Nov
CP19/24: Recovering the costs of OPBAS: feedback on CP19/13 and consultation on fee-rate for 2019/20 Financial Conduct Authority 18 Sep
Scottish tourism tax Scottish Government 17 Sep
Enhanced ethical and auditing standards Financial Reporting Council 15 Sep
Exposure Draft and comment letters - Disclosure of Accounting Policies (IAS 1 and IFRS Practice Statement 2) International Accounting Standards Board 5 Sep
Inquiry into adult skills and lifelong learning Education Committee 12 August
Self-employed tax reporting and payment Office of Tax Simplification 12 August
Corporate transparency and register reform Department for Business, Energy & Industrial Strategy/Companies House 25 July
Social Investment Tax Relief: call for evidence HM Treasury 14 May
Call for Evidence on the Non-Domestic Rates (Scotland) Bill Scottish Parliament 8 May
Off-payroll working rules from April 2020 HM Revenue & Customs 24 Apr
Recovering the costs of the Office for Professional Body Anti-Money-laundering Supervision (OPBAS): further consultation on fees structure FCA 17 Apr
Plastic Packaging Tax HM Treasury 3 Apr
Draft Risk-Based Approach Guidance for Legal Professionals, Accountants and Trust and Company Service Providers Financial Action Task Force 2 Apr
Discussion Paper - Business Reporting of Intangibles: Realistic Proposals Financial Reporting Council 2 Apr
The impact of Business Rates on business Treasury Committee  6 Mar
Stamp Duty Land Tax: non-UK resident surcharge HM Revenue & Customs 4 Mar
Amendments to tax returns HM Revenue & Customs 30 Jan

Salaried workers and salary sacrifice schemes: changing the National Minimum Wage rules

 Department of Business Energy and Industrial Strategy 22 Jan

2018 responses

2018

Consultation response Organisation Date
Consultation on the process for developing the SORP Charity Commission 24 Dec
Recovering the costs of the Office for Professional Body Anti-Money-laundering Supervision (OPBAS): proposed fee rates for 2018/19 Financial Conduct Authority 12 Dec
OTS business lifecycle review call for evidence and survey Office of Tax Simplification 03 Dec
Ethnicity Pay Reporting Business, Energy & Industrial Strategy (BEIS) Select Committee & Race Disparity Unit 6 Nov
The Budget 2018 Treasury Select Committee 1 Nov
Call for evidence on creating a responsible payment culture Department for Business, Energy & Industrial Strategy 16 Oct
Anti-money laundering Law Commission 3 Oct
HMRC powers and Making Tax Digital House of Lords Finance Bill Sub-Committee 28 Sept
Call for evidence on social care funding House of Lords Economic Affairs Committee 25 Sep
Discussion Document on HMRCs Anti-Money Laundering Supervision fees HMRC 18 Sep
Amending HMRC’s civil information powers HMRC 3 Sep
Select committee on Intergenerational Fairness and Provision: call for evidence Select Committee on Intergenerational Fairness and Provision 30  Aug
Commission on Workers and Technology Commission on Workers and Technology 10  Aug
Centre for Data Ethics and Innovation consultation Department for Digital, Culture, Media and Sport (DCMS) 9 Aug
Income Tax: Rent-a-room relief (draft Finance Bill 2018/19) HM Treasury 7 Aug
Professional Scepticism – Meeting Public Expectations International Ethics Standards Board for Accountants 27 July
Financial Reporting Council independent review: call for evidence Department for Business, Energy & Industrial Strategy 27 July
Off-payroll working in the private sector HM Treasury and HMRC 26 July
Retail price index call for evidence Economic Affairs Committee 13 July
Consultation Paper, Proposed Strategy and Work Plan, 2019-2023 International Ethics Standards Board for Accountants 12 July
Draft regulatory action policy Information Commissioner's Office 28 June
Limited partnerships: reform of limited partnership law Department for Business, Energy & Industrial Strategy 14 June
Business productivity review: call for evidence Department for Business, Energy & Industrial Strategy 14 June
Automation and the Future of Work inquiry Department for Business, Energy & Industrial Strategy Select Committee 14 June
Tax abuse and insolvency HMRC 7 June
Inheritance Tax Review Office of Tax Simplification 6 June
Capital Gains Tax: Payment window for residential property gains HMRC 15 May
Tax avoidance involving profit fragmentation HMRC 15 May
Alternative method of VAT collection – split payment HM Treasury and HMRC 15 May
The Conduct of Tax Enquiries and the Resolution of Tax Disputes Treasury Select Committee 9 May
Economic Crime Treasury Select Committee 3 May
Cash and digital payments in the new economy HM Treasury 3 May
Tackling the plastics problem HM Treasury 1 May
Inquiry into Corporate Governance: Delivering on Fair Pay (2) Business, Energy and Industrial Strategy (BEIS) Committee 25 Apr
Prompt Payment by Government Suppliers The Cabinet Office & The Crown Commercial Service 24 Apr
Financing growth in innovative firms: Enterprise Investment Scheme knowledge-intensive fund consultation HM Treasury 19 Apr
Allowing Entrepreneurs’ Relief on gains made before dilution HM Treasury 19 Apr
VAT Inquiry Treasury Select Committee 18 Apr
Taxation of self-funded work-related training HM Treasury 18 Apr
Enforcement of employment rights recommendations Department for Business, Energy & Industrial Strategy 12 Apr
VAT registration threshold: call for evidence HM Treasury 12 Apr
Corporate Governance: Delivering on Fair Pay (1) Department for Business, Energy & Industrial Strategy 10 Apr
Extension of Offshore Time Limits HMRC 3 Apr
Modernising ATOL Civil Aviation Authority 20 Mar
SME & Productivity Inquiry Business, Energy & Industrial Strategy (BEIS) Select Committee 23 Feb
Exposure Draft 63 Social Benefits IFAC 20 Feb
SME Access to Finance Inquiry Treasury Select Committee 19 Feb
FCA consultation on SME access to the Financial Ombudsman Service Financial Conduct Authority (FCA) 13 Feb
Plant and machinery lease accounting changes HMRC 8 Feb
Tackling the hidden economy: public sector licensing HMRC 8 Feb
Making Tax Digital: interest harmonisation and sanctions for late payment HMRC 8 Feb
Call for Evidence: rent a room relief HM Treasury 16 Jan
FRC Corporate Governance FRC 11 Jan

 

2017 responses

2017

2016 responses

2016 

2015 responses

2015 

2014 responses

2014