Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 September 2023 to Question 196959 on High Income Child Benefit Tax Charge, if he will list all tax charges that his Department has reviewed since January 2013.

The Government keeps all taxes under review unless otherwise stated.

Since 9 December 2010, HMRC have published Tax Information and Impact Notes (TIINs) alongside tax legislation. A full list of TIINs can be found here: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

The Government also publishes a list of open and closed tax consultations since 2020. This list can be found here: https://www.gov.uk/government/collections/tax-policy-consultations#closed-consultations-.

Finally, a list of completed and ongoing HMRC research can be found here: https://www.gov.uk/search/research-and-statistics?parent=hm-revenue-customs&content_store_document_type=research&organisations%5B%5D=hm-revenue-customs&order=updated-newest.