Consult with us on simplification progress, urges new ATT president

In his inaugural speech at the Association’s annual general meeting on Thursday 13 June, Simon Groom said that he had written to MP Harriett Baldwin,¹ chair of the House of Commons Treasury Committee, encouraging her and her colleagues to canvass the views of the ATT and other professional bodies annually on how progress towards simplification is developing.

During a recent debate on the Finance Bill, it was confirmed that, following the abolition of the Office of Tax Simplification and a pledge to “embed” simplification into tax policy making instead, the Government will provide Parliament – specifically the Treasury Committee – with an annual update on progress towards simplification.

While welcoming this annual report, the ATT believes that it should not stand unscrutinised and unchallenged. The Association is therefore encouraging the Treasury Committee to take wider evidence, including from ATT and other professional bodies, on the progress made over the year towards simplification, before reaching their conclusions and making recommendations. This would counter any suggestion that the Government is simply being allowed to ‘mark its own homework’ in this area.

In his speech Simon Groom said:

“The ATT has long extolled the virtues of simplicity in the tax system. We want to ensure all taxpayers are clear on their responsibilities, and those of HMRC. However, simplification, sadly, seems to be slipping further away.

“The keen interest in this issue being taken by the Treasury Committee suggests there will be pressure on ministers and officials to deliver on simplification agenda.

“We will play our part in holding them to account. I have written today to the Chair of the Treasury Committee encouraging her and her colleagues to consult us and other professional bodies on progress towards simplification, alongside the government’s own annual reports.

“Ministers should not be left to mark their own homework.”

In April, the ATT joined four other professional bodies in writing to Financial Secretary Victoria Atkins² to express their regret at the government’s decision to abolish the OTS. However, they welcomed the Chancellor’s assurance that simplifying tax remains a priority and that officials in the Treasury and HMRC have been given a mandate to focus on simplicity in tax policy and administrative design.

Simon Groom added:

“We regret the decision to abolish the Office of Tax Simplification which, in our view, achieved a significant amount during its 12 years of existence and, with greater ministerial support for its proposals, could have achieved still more.

“We are keen to ensure that tax simplification is indeed embedded as promised and we offer our support to help Treasury and HMRC officials achieve this.”

Elsewhere in his speech,³ Simon raised concerns over HMRC service levels and the implementation of Making Tax Digital, as well as speaking about the importance of tax education.

Notes for editors:

1. Letter to Treasury Committee chair Harriet Baldwin.

2. Letter to Financial Secretary Victoria Atkins.

3. Listen to or read Simon Groom’s full inaugural speech.