
The government will publish a number of tax-related consultations and calls for evidence at the end of March.
To allow for more transparency and scrutiny, documents and consultations that would traditionally be published at a Budget will now be published on 23rd March 2021. This is to allowen tax professionals to have an opportunity to feed into consultations and policy discussions, which strengthen policy-making.
None of the announcements will require legislation in the Finance Bill or have an impact on the government’s finances.
Several consultations are an important part of the government’s 10-year tax administration strategy ‘to create a tax system fit for the challenges and opportunities of the 21st century’.

Financial Secretary to the Treasury Jesse Norman:
“We are making these announcements separately to the Budget, but still all on a single day, in order to give a range of important but less high profile measures greater visibility among Members of Parliament, tax professionals and other stakeholders, and greater scope for scrutiny by them.”
Announcements which have implications to the government’s finances, that need to be captured in the OBR’s economic and fiscal outlook, and announcements of measures to be legislated in the Finance Bill, will be made on Budget day in the normal way.
Further information:

Financial Secretary Jesse Norman’s letter to the Treasury Select Committee can be found here:
PAYadvice.UK 19/2/2021
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