COMMONS

Tax reliefs and their administration

Inquiry status: government response published

Background

All tax systems include tax reliefs. Reliefs can help maintain the competitiveness of the tax system and governments can use tax reliefs as a mechanism to redistribute wealth, support economic growth and influence behaviour. Tax reliefs may also be used for practical purposes such as establishing the correct income and profit for tax purposes and making the tax system simpler to use.

HMRC and the Treasury share oversight of tax reliefs.  The Treasury is responsible for strategic tax policy design and HMRC for delivering and maintain policy and the administration of the tax system.

This inquiry will examine the variety of tax reliefs used in the UK and how they are administered.

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    • Reports and associated evidence – Reports of Committee inquires. This category may also include Special Reports where they are used by a Committee to bring matters relating to conduct of its business to the notice of the House.
    • Responses to Reports - Responses may be published as a Special Report, or as a Command Paper. They may also be appended to a Report should the Committee have substantial comments on the Response, in which case they can be found listed under Reports. 
    • Other oral and written evidence - Evidence taken by the Committee that has yet to or did not result in the publication of a Report. This includes transcripts of recent meetings.
    • Estimate Memoranda - An Estimate memorandum is an explanatory note that accompanies a government department’s estimate (a means by which a department seeks authority from Parliament for its spending plans).
    • Correspondence - Correspondence sent from or received by the Committee or its Chair.