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Representations and technical guidance in progress

View and contribute to consultations from government bodies, regulators and standards setters to which we are responding.

Link to consultation Submission date
Consulting body
Lead
Policy paper: Tax changes for non-UK domiciled individuals
03/01/25
HMRC
Adelle
Greenwood
,
Katherine
Ford
,
Peter
Bickley

Policy paper: Pillar 2: Multinational Top-up Tax and Domestic Top-up Tax amendments
03/01/25
HMRC
Richard
Jones
,
Angela
Clegg

Policy paper: Changes to alternative finance tax rules (refinancing) 03/01/25
HMRC
Katherine
Ford

Policy paper: Corporation Tax — close company shareholders — anti-avoidance measure
03/01/25
HMRC
Richard
Jones
,
Angela
Clegg

Policy paper: Changes to the taxation of Employee Ownership Trusts and Employee Benefit Trusts
03/01/25
HMRC
Richard
Jones
,
Angela
Clegg
,
Adelle
Greenwood
,
Peter
Bickley

Policy paper: Annual Tax on Enveloped Dwellings: changes to alternative finance rules 03/01/25
HMRC
Katherine
Ford

Policy paper: Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland 03/01/25
HMRC
Richard
Jones
,
Angela
Clegg

Draft Statutory Instrument The Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025 
09/01/25
HMT
Katerina
Joannou
Draft regs: International Tax Compliance Amendment Regs 10/01/25
HMRC
TBC
Draft Endorsement Assessment Criteria - Amendments to IFRS 9 and IFRS 7 - Amendments to the Classification and Measurement of Financial Instruments 10/01/25
UKEB
Alison
Bonathan
Draft regulations: The Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 10/01/25
HMRC
Richard
Jones
,
Katherine
Ford

Local Government Pension Scheme (England and Wales): Fit for the future
16/1/25
DLUHC
Jack
Bower
Draft Endorsement Assessment Criteria - Annual Improvements to IFRS Accounting Standards Volume 11
17/01/25
UKEB
Alison
Bonathan

DBT Trade Strategy Review
18/01/25
DBT
Tom
Leeman
 
Exposure Draft: Equity Method of Accounting—IAS 28 Investments in Associates and Joint Ventures (revised 202x) 20/01/25
IASB
Alison
Bonathan

Simplifying the taxation of offshore interest 22/01/25
HMRC
Katherine
Ford

IHT on pensions 22/01/25
HMRC
Katherine
Ford

The Tax Administration Framework Review: New ways to tackle non-compliance 22/01/25
HMRC
Richard
Jones
Reform of Air Passenger Duty for private jets 22/01/25
HMT
Ed
Saltmarsh

Consultation on revision of the Code of Audit Practice of the Auditor General for Wales
27/1/25
Audit Wales
Jack
Bower

Local audit reform: a strategy for overhauling the local audit system in England
27/01/25
MHCLG
Jack
Bower

Tax Treatment of carried interest: outcome of call for evidence 31/01/25
HMT
Katherine
Ford

Tackling the hidden economy by expanding tax conditionality to new sectors 31/01/25
HMRC
Richard
Jones

NHS Audit Market Study - Emerging Findings
06/02/25
FRC
Jack
Bower
FRC plan and budget 
06/02/25
FRC
John
Boulton
 
UKEB Regulatory Strategy 2025/28
06/02/25
UKEB
Alison
Bonathan

Consultation on the 2025/26 Code of Practice on Local Authority Financial Reporting in the UK
14/02/25
CIPFA
Jack
Bower

Personal Tax: Offshore Anti-avoidance legislation (call for evidence) 19/02/25
HMRC
Katherine
Ford

ED 92 - Tangible Natural Resources 28/02/25
IPSASB
Henning
Diederichs
IPSASB SRS ED 1 - Climate-related disclosures 28/02/25
IPSASB
Henning
Diederichs

Provisions - Targeted Improvements: Proposed amendments to IAS 37
12/03/25
IASB
Alison
Bonathan