The ATT's principles for the tax system

The ATT has ten principles for the tax system, which set out how we believe the tax system should be designed and operated. We use these principles as a point of reference when commenting on and evaluating tax policy and processes. 

According to our ten principles, the tax system should be:

1. Simple

Tax rules should be easy for taxpayers to interpret, helping them to understand their compliance obligations.

2. Unambiguous

Legislation should be clear and should minimise ‘grey areas’.

3. Fair

Taxation should be consistent across comparable taxpayers.

4. Practical

Ease of compliance should be designed-in to both rules and services.

5. Efficient

Tax obligations should not place unnecessary cost or administrative burdens on taxpayers or their agents.

6. Supportive

Public guidance should be available to add detail or illustrative examples where necessary to tax rules and requirements. One-to-one support should be readily available to taxpayers and their agents to resolve remaining uncertainties.

7. Accessible

Recognise that taxpayers engage with their tax affairs in different ways – eg a range of ‘digital by default’ services reflects modern life, but comparable non-digital services should be offered.

8. Appealable

Routes should be available for taxpayers to disagree with and seek to overturn HMRC actions and decisions.

9. Consultative

Public and stakeholder consultation should be carried out in advance of significant changes to tax rules or requirements, with appropriate lead-in time once informed decisions have been made.

10. Relevant

Fixed-sum tax allowances, reliefs and rates should be subject to an appropriate review cycle to ensure they remain up-to-date and a valuable part of the tax code.