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.
In response to: Charities tax compliance
In response to: Charities tax compliance
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.
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
Find out about the new points-based late submission penalties.
Find out about the new late payment penalties and interest charges.
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
In response to: Tax administration and maintenance summary: Spring 2023
We welcome views on options for extending the Income Tax cash basis for self-employed businesses which would allow more businesses to use the simpler regime.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
The consultation outlines how HMRC’s new status will differ from existing rules when a business goes into insolvency.
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
A consultation on secondary legislation to reduce administrative burdens by simplifying the PAYE Settlement Agreement process.
This briefing explains Simple Assessment, a new way of collecting tax that will make life easier for millions of customers.
A consultation on the extension of cash basis to landlords.
A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.
This measure is to simplify the process for agreeing a PAYE Settlement Agreement (PSA) following on from recommendations made by the OTS.
A consultation on the extension of cash basis to landlords.
A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.
A consultation on the extension of cash basis to landlords.
A consultation on proposals to simplify the process used for agreeing and reporting items in a PAYE Settlement Agreement.
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.