HMRC and HM Treasury are addressing escalating complexity and administrative burden in the UK tax system, which imposes significant compliance costs on businesses and diverts management attention from core operations. The issue encompasses 240 tax policy changes (2022–2024) with £913 million in implementation costs, Making Tax Digital rollout challenges, and structural funding gaps in HMRC's compliance and IT functions.
A summary of consultations, calls for evidence, announcements and other documents published as part of continuous administration and maintenance of the tax system.
This tax information and impact note is about reform of tax penalties and HMRC interest harmonisation.
A summary of measures to simplify and modernise the tax system.
Find out about the new points-based late submission penalties.
Find out about the new late payment penalties and interest charges.
In response to: Tax administration and maintenance summary: Spring 2023
This briefing explains Simple Assessment, a new way of collecting tax that will make life easier for millions of customers.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.
HMRC's work to make it easy for customers to deal with their taxes and get things right, by making our products and processes more simple and straightforward, and by improving our customer service.