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The consultations closing in June

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CGT payment window for residential property gains: Consultation on a new requirement to make a payment on account of CGT due on disposals of residential property within 30 days of completion. See Closes 6 June.

Cash and digital payments in the new economy: Consultation seeking views on what more can be done to prevent the use of cash to evade tax and launder money. See Closes 5 June.

Employment status: HMRC, HMT and BEIS are consulting jointly until 1 June 2018 on how to define more clearly the employment status rules within the current three-tier system (employee, worker and self-employed), which the government, in its response to the Taylor review of modern working practices, agreed should be retained. See Closes 1 June.

Energy products: EC consultation on evaluation of the EU framework for taxation of energy products and electricity. See Closes 4 June.

Gaming duty: HMRC is consulting on three options for changing the current six-month accounting period for gaming duty. See Closes: 4 June.

IHT: An OTS call for evidence and online survey to gather information for its review of IHT. See Closes 8 June.

Insolvency and tax abuse: HMRC is consulting on proposals for tackling avoidance and evasion through abuse of the insolvency regime, including phoenixism. See Closes 20 June.

Northern Ireland: Views sought on the impact of VAT and APD on tourism in Northern Ireland. See Closes 5 June.

Online platforms: Consutation on what online platforms could do to make users aware of their tax obligations. See Closes: 8 June.

Profit fragmentation: HMRC is consulting on measures to prevent individuals, partnerships or companies avoiding UK tax by transferring trading profits to unrelated foreign entities. See Closes 8 June 2018.

Security deposit regime: Consultation on extending the existing security deposit regime to include corporation tax and the construction industry scheme. See Closes 8 June.

Training, self-funded work-related: A consultation on extending the tax relief available for self-funded training by employees and the self-employed. See Closes 8 June.

Transfer pricing guidelines: Two OECD consultation documents proposing changes to the transfer pricing guidelines. See Closes 20 June.

VAT registration threshold: HMT is consulting on the effects of the current VAT threshold on business growth, and ways to smooth the cliff-edge effect for businesses of reaching the threshold. See Closes 5 June.

VAT split payment for online sales: HMRC is consulting on VAT ‘split payment’ as a means of preventing online VAT fraud. See Closes 29 June 2018. 

For more details, see the consultation tracker on

Issue: 1401
Categories: In brief