The Government invites comments on its draft Tax Consultation Framework. This will be finalised and in operation by Budget on 23 March 2011 when it will replace the HM Revenue & Customs (HMRC) consultation framework (PDF 38K). When it is appropriate to run a formal, public, written consultation exercise HMRC do so in accordance with the Code of Practice on Consultation (PDF 233K) (Opens new window). At other times an informal exercise may be carried out. This may be through one of the HMRC 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.

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: