The Tax Administration Framework Review: Creating innovative change through new legislative pilots
We welcome views on a proposed legislative approach to piloting. HMRC is exploring how we can develop and improve testing prior to wider roll out of change.
The government is publishing a discussion document as part of the Tax Administration Framework Review on a potential new option when considering how to pilot and test legislative changes.
Currently, testing of changes or collaboration with external stakeholders can be limited by legislative inflexibility. The document will explore the opportunities and challenges of a possible sandbox testing approach, and what safeguards might be necessary and proportionate.
Those who might be interested in this discussion document include taxpayers, their representatives and those with an interest in the development and delivery of changes to tax administration.
We are also interested to hear from those who have researched or implemented similar approaches to testing change.