So what do you think about tax administration?

Consultations seem to come like buses.  I've been a bit quiet here as I have been digesting 800 odd pages of planning consultations for my local borough (which I won't bore you with) and 232  pages of government consultation on restoring trust in audit and corporate governance (which I will be, later).

Reforming tax administration

But first, a heads up on one I've not even read yet which came out today (23 March) which is a Call for Evidence on the Tax Administration Framework Review.

The tax administration framework sets out how HMRC interacts with taxpayers and establishes basic principles for the collection of the UK’s taxes. The framework refers to the legislation, guidance and processes that underpin tax administration. 

 The Framework Review is, say HMRC in
their press release, "an opportunity to create a trusted, modern framework that is simpler, easier to navigate and responsive to taxpayers’ needs, and fits into the way people work, live their lives, and operate their businesses. It also aims to provide greater clarity and simplicity around areas of the law where practice has evolved over time."  

 This review is not just a case of exploring small tweaks to legislation. The framework - and the principles underpinning it – will need a fundamental refresh to better serve taxpayers. The Call for Evidence is seeking input from interested stakeholder groups and collating evidence on where the framework could better serve taxpayers. The Government will then consider how to progress reforms to the tax administration framework, based on its initial findings from this engagement.

The consultation is open for 16 weeks and will close on 13 July.  Your chance to influence what needs to be done.  Happy also to continue a discussion on this below on in Linked-In.

Other new consultations

There are other consultations released today by HMRC as well - it's happy consultation day: so here they all are:

Call for evidence: on advantage and challenges of more frequent payment of self-assessment and corporation tax for SMEs (which HMRC calls "Timely payment").

Raising standards in the tax advice market

Exploring voluntary sign-up to Making Tax Digital for VAT

Exploring the costs and benefits of Making Tax Digital for VAT experienced by smaller businesses

Clamping down on promoters of tax avoidance

Tackling promoters of tax avoidance draft guidance

Call for evidence: tackling disguised remuneration tax avoidance

Discussion document: helping taxpayers get offshore tax right

Discussion document: preventing and collecting international tax debt

Hidden economy conditionality - Northern Ireland and Scotland

Effects of the off-payroll working reforms on employment agencies

Effects of the off-payroll working reform: education report

All can be found at the Spring 2021 HMRC consultation page here, and close on 15 June.

Enjoy the summer.