Impact assessment
Reintroduction of Corporation Tax Small Profits Rate and Marginal Relief
Screening equality impact assessment for HMRC’s reintroduction of Corporation Tax Small Profits Rate and Marginal Relief project.
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HMRC carries out equality impact assessments as an important part of our framework to ensure that projects and schemes do not unlawfully discriminate against those customers with protected characteristics.
HMRC completed this equality impact assessment to demonstrate that equality considerations are key in decision-making processes.
Updates to this page
Published 29 June 2023