Consultation on new ways to tackle non-compliance

HM Revenue and Customs (HMRC) has issued a consultation on The Tax Administration Framework Review - new ways to tackle non-compliance.

The consultation contains 20 questions and is about exploring whether HMRC’s approach to correcting mistakes by large numbers of taxpayers could be improved. It focuses on the proportionality and efficiency of HMRC’s current correction powers and seeks views on their potential modernisation and reform, as well as the potential for a new power which would require taxpayers to self correct their return.

This consultation is taking place during stage 1 of the Consultation Framework Process meaning that it currently seeks views on the policy options and any suitable possible alternatives, before consulting later on specific proposals for implementation.

The ATT’s will be responding to the consultation by the deadline date of 22 January, and we would love to hear your views. If you have any comments in relation to the consultation then please do contact us.