Due to the disruption caused by the COVID-19 crisis, HM Treasury and HMRC have extended the deadlines for ten ongoing tax policy consultations and calls for evidence by three months, and delayed the publication of other documents announced at Budget 2020.

The consultations affected include the following. All have had their deadlines moved from late Spring to late Summer to allow stakeholders more time to submit their views:

  • Plastic Packaging Tax: Policy Design
  • Preventing abuse of the R&D tax relief for SMEs: second consultation
  • Tackling Construction Industry Scheme abuse
  • Notification of uncertain tax treatment by large businesses
  • Vehicle Excise Duty: call for evidence
  • Call for evidence: raising standards in the tax market
  • Consultation on the taxation impacts arising from the withdrawal of LIBOR
  • Hybrid and other mismatches
  • Tax treatment of asset holding companies in alternative fund structures
  • Consultation: HMRC Charter

There will also be a short delay to the publication of other documents announced at Budget 2020, including responses to the consultation on the proposed SDLT surcharge for non-UK residents buying UK residential property.

Consultations on duty and tax-free goods carried by passengers and on the VAT treatment of overseas goods will continue to the existing timetable as they are Brexit related.

The government plans to set out when it will publish other tax policy documents in due course, these will include a consultation on aviation taxation and a call for evidence on Disguised Remuneration schemes.

Links to our guides

Finance Act 2020: Tax update & rolling planner 2020-21 (subscriber)
This rolling planner tracks the key tax announcements that affect the 2020-21 tax year and beyond.

Budget 2020: At a glance

External links

Covid-19: Update on tax policy documents 

Check the status of tax policy consultations