Impact assessment

Penalty Reform and Interest Harmonisation for VAT

HMRC’s initial equality impact assessment of the Penalty Reform and Interest Harmonisation for VAT project.

• From: HM Revenue & Customs
• Published: 23 March 2023

Documents

Penalty Reform and Interest Harmonisation for VAT – screening equality impact assessment

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Details

HM Revenue and Customs screens all policy changes for equality impacts on groups sharing protected characteristics, and to identify any appropriate mitigations, as required.

This is in line with our commitments to the Equality Act 2010 and our Public Sector Equality Duty (section 149 of the Equality Act) and our Northern Ireland Equality Scheme commitments to publish our impact assessments.

Published 23 March 2023