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The Government recognises the importance of engaging fully with individuals, practitioners, businesses and other organisations in the development of tax policy. It sets out its approach in the Tax Consultation Framework.

Tax Consultation Framework (PDF 46K)

When it is appropriate to run a formal, public, written consultation exercise HMRC do so in accordance with the Code of Practice on Consultation. At other times an informal exercise may be carried out, this may be through one of the HMRC consultative forums.

Code of Practice on Consultation (PDF 233K) (Opens new window)

Consultative forums

If you have any comments on the process HMRC follows during consultation, including adherence to the Government's Code of Practice, please contact the HMRC Consultation Co-ordinator.

HMRC Consultation Co-ordinator

This document outlines the background and informal consultation towards the formulation of IBR (Independent Business Review) Providers. The document outlines the criteria used to determine the successful applicants. The full document will be reviewed again in April 2013.

IBR (Independent Business Review) Providers (Opens new window)

Details of consultations launched since May 2010 can be found in the following sections

Details of older consultations are available on the National Archives website: