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ANDREW HUBBARD applauds HMRC's recent foray into reducing the administrative burden in tax, but is concerned that this can be blurred with political and economic considerations
KEY POINTS
- Will some accounts be in greater danger of enquiry when the three-line account limit is increased to £30 000?
- HMRC plan to improve their guidance.
- Simplifying PAYE by collecting tax on benefits in kind through the payroll.
- Would aligning PAYE and National Insurance really reduce the administrative burden?
Anybody who read all of the press releases on Pre-Budget Report night — you're among friends now: you can admit it! — could not have failed to notice the many references to administrative burdens and in particular what the PBR was going to do about reducing them. This is a most welcome development. Over the last few years there has undoubtedly been a sea change within HMRC and the Treasury and there is now a real commitment to considering the burden that any tax changes will place on...
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