HM Revenue & Customs and HM Treasury are reviewing the tax administration framework to rebuild taxpayer trust, which has declined since the 2020 Tax Administration Strategy was published. The review addresses modernisation of company tax returns, service quality improvements, and ensuring taxpayers perceive the system as fair and that compliance is voluntary. Status is active with parliamentary bills on tax rates and duties review and taxation freedom day under consideration.
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
Screening Equality Impact Assessment for Making Tax Digital (MTD) for Income Tax
This document sets out HMRC’s vision for External Integration including how it intends to work with the software sector.
This document sets out HMRC’s vision for External Integration including how it intends to work with the software sector.
A consultation exploring delivery timescales and enforcement for full prescription of the content, format, and data tagging of Corporation Tax computations.
The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
The government is seeking views on options for simplifying, modernising and reforming HMRC's approach to dispute resolution.
In response to: The Tax Administration Framework Review: New ways to tackle non-compliance
In response to: The Tax Administration Framework Review: Improving HMRC’s approach to dispute resolution
In response to: The Tax Administration Framework Review: New ways to tackle non-compliance
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
We welcome views on whether HMRC’s approach to correcting taxpayer inaccuracies in a claim or return could be improved.
In response to: Summary of tax administration and maintenance: Spring 2024
A summary of measures to support the ambition for a tax system that is fair and supports growth.
A summary of measures to support the ambition for a tax system that is fair and supports growth.
In response to: Simplifying and modernising HMRC's Income Tax services through the tax administration fra…
In response to: Simplifying and modernising HMRC's Income Tax services through the tax administration fra…
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
Find out about the new late payment penalties and interest charges.
Find out about the new late payment penalties and interest charges.
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.
We welcome views on how HMRC's information and data-gathering powers could be updated to enable digitalisation of services, improve compliance and reduce administrative burdens.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
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.
We welcome views on how HMRC's information and data-gathering powers could be updated to enable digitalisation of services, improve compliance and reduce administrative burdens.
In response to: The Tax Administration Framework Review: Creating innovative change through new legislati…
In response to: The Tax Administration Framework Review: information and data
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
HMRC’s initial equality impact assessment of the Trust Registration Service.
HMRC’s initial equality impact assessment of the Trust Registration Service.
HMRC’s initial equality impact assessment of the Penalty Reform and Interest Harmonisation for VAT project.
In this discussion document, we welcome views on modernising and simplifying Income Tax services, as part of the Tax Administration Framework review.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This report examines HMRC’s administration of Welsh income tax. Report type: value_for_money | Departments: ['Devolved administrations', 'HM Revenue and Customs'] | Topics: ['Money and tax', 'Tax and revenue']
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
We welcome views on legislative proposals to remove trusts and death estates with small amounts of income from Income Tax.
This tax information and impact note is about the extension of Making Tax Digital for Income Tax Self-Assessment to businesses and landlords
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
The government has published consultations and calls for evidence in a range of tax administration and tax policy areas.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
This Tax Information and Impact Note is about the extension of Making Tax Digital for VAT to all VAT registered businesses.
In response to: Tax policies and consultations (Spring 2021)
The government has published a number of tax-related consultations and calls for evidence on a range of tax administration and tax policy areas.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
A review of future policy on interest rates.
A review of future policy on interest rates.
We welcome views on the potential design of the Making Tax Digital system for incorporated businesses and other organisations within the charge to Corporation Tax.
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
In response to: HMRC Charter
We are seeking views on our draft revisions to the HMRC Charter. The charter sets out the standard of behaviour and values that HM Revenue and Customs (HMRC) aspires to when interacting with customers – what you can expect from …
We are seeking views on our draft revisions to the HMRC Charter. The charter sets out the standard of behaviour and values that HM Revenue and Customs (HMRC) aspires to when interacting with customers – what you can expect from …
This paper sets out the government’s response to each of the committee’s recommendations.
In response to: Income Tax automation challenges
In response to: Introduction of changes to protect your tax in insolvency
This tax information and impact note is about protecting your taxes in insolvency.
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
This Tax Information and Impact Note is about Income Tax automation challenges and confirms the legal position.
We are seeking views on our draft revisions to the HMRC Charter. The charter sets out the standard of behaviour and values that HM Revenue and Customs (HMRC) aspires to when interacting with customers – what you can expect from …
A Bill to require the Government to publish an annual review of the net yield to HM Treasury of tax rates and duties levied, including estimates of the impact on yield of changes to rates of those tax
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
A Bill to require the Government to publish an annual review of the net yield to HM Treasury of tax rates and duties levied, including estimates of the impact on yield of changes to rates of those tax
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
A Call for Evidence on issues faced by taxpayers making an amendment to a tax return.
This retrospective action clarifies the legislative framework for HMRC charging interest on unpaid tax.
This retrospective action clarifies the legislative framework for HMRC charging interest on unpaid tax.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
The government is seeking comments on the proposed way forward in relation to interest and late payment penalties.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
Proposed secondary and tertiary legislation on Income Tax and VAT affecting Making Tax Digital for businesses.
A Bill to require the Government to publish an annual review of the net yield to HM Treasury of tax rates and duties levied, including estimates of the impact on yield of changes to rates of those tax
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation on the potential for new sanctions to tackle hidden economy activity, including repeated non-compliance.
This tax information and impact note informs businesses, self-employed people and landlords that they will be required to start using the new digital service from April 2018.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
A consultation covering changes to aspects of the tax administration framework.
This document supplements Autumn Statement 2016 with updates on tax consultations, confirms standard uprating changes, and technical changes to tax legislation where no substantive change is being made to the policy.
A consultation covering changes to aspects of the tax administration framework.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation on the potential for new sanctions to tackle hidden economy activity, including repeated non-compliance.
A consultation on the principle of conditionality, which would make access to business services or licences dependent on tax registration.
A consultation on the potential for new sanctions to tackle hidden economy activity, including repeated non-compliance.
A consultation covering changes to aspects of the tax administration framework.
A consultation on options for customers who must keep digital records to make and manage voluntary payments.
A consultation covering reform of basis periods for the self-employed, extension of the cash basis and simpler reporting requirements.
This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.
This applies to customers who have to submit a Self Assessment tax return through a notice to file.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
HMRC's work to reduce its costs and invest in measures to bring in additional revenues.
The government has published draft tax legislation on administrative provisions for technical consultation.
This document outlines how HM Revenue and Customs (HMRC) plans to reduce the administrative burden on taxpayers who currently have to complete an annual Self Assessment tax return.
HM Revenue and Customs is asking for comments on the way that penalties are applied as we deliver more digital services.
Second Reading 12:16:00 Mr Philip Hollobone (Kettering) (Con): I beg to move, That the Bill be now read a Second time. It is a privilege to move Second Reading of the Taxation Freedom Day Bill. It is a small Bill …
A Bill to provide for an annual Taxation Freedom Day to reflect the proportion of tax paid by individuals from their income; and for connected purposes.
A Bill to provide for an annual Taxation Freedom Day to reflect the proportion of tax paid by individuals from their income; and for connected purposes.