HMRC Compliance Cost Reviews (CCRs)

In line with Government commitments to reduce the compliance burden on businesses, HM Revenue & Customs (HMRC) publish impact assessments which consider the likely change in compliance costs whenever a policy is introduced or changed. HMRC carried out Compliance Cost Reviews (CCRs) of these impact assessments after the relevant measures have been implemented to confirm whether the original assessment was accurate and reasonable.

The following documents detail the CCRs completed during 2007-08. The results of the 2007-08 CCR Programme are similar to the year before and confirm that the majority of the original analyses were accurate and reasonable with hindsight, albeit with some learning points.

HMRC’s programme of improvements includes the following initiatives:

  • Improved training and guidance for those involved in producing impact assessments with stronger focus on presentation of analysis as well as the figures – this includes working with BERR;
  • More centralised support which provides better quality assuring at several stages of the Impact Assessment process;
  • Liaising closely with the Better Regulation Consultative Committee (an established forum for representatives from trade bodies and businesses to discuss better regulation issues with HMRC) on the CCR Programme;
  • Continuing the CCR Programme in 2008-09.

The 42 individual CCRs collated into 39 CCR reports are available below. Some of these documents are PDF format. To view a PDF document you must have a PDF reader installed on your computer. Adobe Reader is provided for downloads.

You can view the CCRs carried out during 2005-06 and 2006-07

2007/08 HMRC Compliance Cost Reviews (CCRs)