Tax representations

The Tax Faculty publishes its responses to consultation exercises by the revenue departments as Tax Representations.

Tax Representations are numbered sequentially in the year of publication, i.e. 31/99, 1/00 etc. A summary and the full text of every Tax Representations published since 1 January 1999 is included. Tax representations issued before that date were known as Tax Technical Releases (TRs).

  • TAXREP 17/10 (PDF 43kb/4 pages )

    Extra Statutory Concessions: Third technical consultation on draft legislation published December 2009

  • TAXREP 15/10 (PDF 75kb/6 pages )

    Meeting the obligations to file returns and pay tax on time

  • TAXREP 14/10 (PDF 55kb/5 pages )

    Interest: Working towards a harmonised regime. Draft legislation and commentary for corporation tax and petroleum revenue tax

  • TAXREP 13/10 (PDF 110kb/17 pages )

    Implementing the restriction of pension tax relief

  • TAXREP 12/10 (PDF 62kb/6 pages )

    Disclosure of Tax Avoidance Schemes (DOTAS)

  • TAXREP 11/10 (PDF 210kb/16 pages )

    Working with tax agents: the next stage

  • TAXREP 10/10 (PDF 66kb/5 pages )

    Withdrawing the furnished holiday lettings rules

  • TAXREP 9/10 (PDF 134kb/12 pages )

    Budget 2010: The Key Tax Issues

  • TAXREP 8/10 (PDF 127kb/8 pages )

    Proposals for Controlled Foreign Companies (CFC) Reform - Discussion Document

  • TAXREP 7/10 (PDF 52kb/7 pages )

    Review of Double Taxation Treaties and Double Contribution Agreements 2010-11

  • TAXREP 6/10 (PDF 59kb/7 pages )

    Comments on Venture Capital Schemes: draft legislation and explanatory note published on 9 December 2009

  • TAXREP 5/10 (PDF 44kb/4 pages )

    Revised Discussion Draft of a new Article 7 of the OECD Model Tax Convention

  • TAXREP 4/10 (PDF 45kb/4 pages )

    OECD Discussion Draft on the application of Tax Treaties to State-Owned Entities, including Sovereign Wealth Funds

  • TAXREP 3/10 (PDF 54kb/7 pages )

    Simplification Review: the associated company rules as they apply to the small companies’ rate of corporation tax

  • TAXREP 2/10 (PDF 95kb/8 pages)

    National Insurance Contributions: Categorisation of lecturers, teachers and those in a similar capacity

  • TAXREP 1/10 (PDF 49kb/7 pages)

    Proposed revision of chapters I – III of the OECD transfer pricing guidelines

  • TAXREP 58/09 (PDF 55kb/4 pages)

    Double Taxation Relief

  • TAXREP 57/09 (PDF 204kb/17 pages)

    ICAEW 2009 Pre-Budget Report Submission

  • TAXREP 56/09 (PDF 81kb/11 pages)

    Simplifying transactions in securities legislation

  • TAXREP 55/09 (PDF 34kb/4 pages)

    Taxation of gaming machines: consultation on a gross profits tax

  • TAXREP 54/09 (PDF 109kb/21 pages)

    False employment in construction: Taxation of workers

  • TAXREP 53/09 (PDF 109kb/16 pages)

    Bulk and specialist information powers

  • TAXREP 52/09 (PDF 79kb/10 pages)

    Extra-statutory concessions - Second technical consultation on draft legislation

  • TAXREP 51/09 (PDF 158kb/27 pages)

    Simplification of corporate gains rules for groups of companies

  • TAXREP 50/09 (PDF 102 kb/5 pages)

    A code of practice on taxation of banks

  • TAXREP 49/09 (PDF 35kb/4 pages)

    TLR Bill 7 - international and other provisions

  • TAXREP 48/09 (PDF 158kb/27 pages)

    Working with tax agents

  • TAXREP 47/09 (PDF 62kb/5 pages)

    Compulsory online filing of Company Tax Returns and electronic payment of Corporation Tax: draft legislation

  • TAXREP 46/09 (PDF 52kb/5 pages)

    Tax Law Rewrite: Bill 7 International and other provisions
    Alternative Finance Arrangements

  • TAXREP 45/09 (PDF 52kb/4 pages)

    Tax Law Rewrite: Bill 7 International and other provisions
    Leasing arrangements: finance leases and loans

  • TAXREP 44/09 (PDF 50kb/4 pages)

    Tax Law Rewrite: Bill 6 Corporation Tax Industrial and Provident Societies and Co-Operatives

  • TAXREP 43/09 (PDF 52kb/4 pages)

    Tax Law Rewrite: Bill 6 Corporation Tax Investment Rules

  • TAXREP 42/09 (PDF 71kb/7 pages)

    VAT: compulsory online filing and electronic payment

  • TAXREP 41/09 (PDF 69kb/6 pages)

    Employer compulsory online filing

  • TAXREP 40/09 (PDF 57kb/8 pages)

    Finance Bill 2009: Report stage briefing

  • TAXREP 39/09 (PDF 45kb/5 pages)

    Finance Bill 2009: Part 7 excluding clauses 91 to 93

  • TAXREP 38/09 (PDF 41kb/4 pages)

    Finance Bill 2009: Clause 93, Publishing details of deliberate tax defaulters

  • TAXREP 37/09 (PDF 49kb/7 pages)

    Finance Bill 2009: Clause 9, HMRC Charter

  • TAXREP 36/09 (PDF 75kb/6 pages)

    Committee stage briefing on Clause 92 and Schedule 46, Finance Bill 2009
    Duties of senior accounting officers of large companies

  • TAXREP 35/09 (PDF 75kb/6 pages)

    Finance Bill 2009
    Committee stage briefing on Part 4: Value Added Tax

  • TAXREP 34/09 (PDF 86kb/9 pages)

    Shares acquired before 10 April 2003 by exercising employee share option - allowable deductions: Revenue & Customs brief 30/09

  • TAXREP 33/09 (PDF 84kb/14 pages)

    The new technical guidance on domicile

  • TAXREP 32/09 (PDF 100kb/14 pages)

    Finance Bill 2009 Pensions - Special allowance charge

  • TAXREP 31/09(PDF 64kb/4 pages)

    Tax Law Rewrite: Bill 6: Corporation Tax
    Co-Operative Housing Associations and Self-Builds

  • TAXREP 30/09 (PDF 231kb/8 pages)

    Memorandum on the Finance Bill 2009

  • TAXREP 29/09 (PDF 56kb/8 pages)

    Submission to the House of Lords Economic Affairs Sub-Committee on the Finance Bill

  • TAXREP 28/09 (PDF 92kb/10 pages)

    Tax Law Rewrite: Draft Bill 7 Taxation (International and other provisions)

  • TAXREP 27/09 (PDF 91kb/10 pages)

    Tax Law Rewrite: Draft Bill 6 Corporation Tax

  • TAXREP 26/09 (PDF 112kb/6 pages)

    Finance Bill 2009: ICAEW Priority Issues

  • TAXREP 25/09 (PDF 55kb/6 pages)

    Extra statutory concessions (ECSs) – ESC B49, C10 and C16

  • TAXREP 24/09 (PDF 60kb/5 pages)

    Text of submission made in April 2009 by the Tax Faculty of the Institute of Chartered Accountants in England and Wales in response to an invitation to comment on draft guidance published in February 2009 by HMRC

  • TAXREP 23/09 (PDF 102kb/12 pages)

    The Tax Faculty has submitted written evidence to the Treasury Select Committee setting out initial comments on the 2009 Budget.

  • TAXREP 22/09 (PDF 103kb/12 pages)

    ICAEW Tax faculty Survey into HMRC Customer Service Standards - Results of member survey on HMRC service standards

  • TAXREP 21/09 (PDF 78kb/7 pages)

    'Service Companies' in employer end-of-year return P35 and self assessment tax return SA 100

  • TAXREP 20/09 (PDF 84kb/11 pages)

    HM Revenue & Customs Charter

  • TAXREP 19/09 (PDF 104kb/15 pages)

    The Working Together E-filing Group online filing survey February 2009

  • TAXREP 18/09 (PDF 104kb/7 pages)

    Double taxation agreements

  • TAXREP 17/09 (PDF 104kb/7 pages)

    Offshore funds; further steps

  • TAXREP 16/09 (PDF 104kb/9 pages)

    Trustee residence: Overseas trust companies; Draft guidance

  • TAXREP 15/09 (PDF 104kb/5 pages)

    Compliance checks: The next stage draft legislation and commentary

  • TAXREP 14/09 (PDF 104kb/19 pages)

    2009 Budget submission

  • TAXREP 13/09 (PDF 104kb/6 pages)

    Transfer pricing aspects of business restructuring

  • TAXREP 12/09 (PDF 104kb/19 pages)

    Representations submitted on 26 February 2009 by the Tax Faculty in response to a consultation document modernising tax relief for business expenditure on cars: a technical note issued jointly by HMRC and HM Treasury on 28 December 2008

  • TAXREP 11/09 (PDF 88kb/8 pages)

    Simplification review: Corporation tax calculations and returns for smaller companies

  • TAXREP 10/09 (PDF 65kb/10 pages)

    Compliance checks : the next stage

  • TAXREP 09/09 (PDF 68kb/13 pages)
    February 2009

    Payments, repayments and debt: the next stage

  • TAXREP 08/09 (PDF 119kb/12 pages)
    February 2009

    VAT: place of supply of services:changes required to implement EC law

  • TAXREP 07/09 (PDF 87kb/10 pages)
    February 2009

    Interest - working towards a harmonised regime

  • TAXREP 06/09 (PDF 135kb/17 pages)
    February 2009

    Meeting the obligations to file returns and pay tax on time: consultation responses and refined models

  • TAXREP 05/09 (PDF 79kb/17 pages)
    February 2009

    Capital allowances Finance Act 2008 changes: draft guidance and related matters

  • TAXREP 04/09 (PDF 79kb/17 pages)
    February 2009

    Taxation of the foreign profits of companies (PDF 10 pages)

  • TAXREP 03/09 (PDF 71kb/14 pages)
    February 2009

    OECD project on high net worth individuals

  • TAXREP 02/09 (PDF 57kb/9 pages)
    January-2009

    Extra statutory concessions - Technical consultations on draft legislation

  • TAXREP 01/09 (PDF 48kb/9 pages)
    January 2009

    Taxation of foreign profits of companies

Further Tax Representations