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Two new e-learning packages have been launched on the HMRC website.
The modules are available free of charge to help agents and taxpayers understand the new framework of compliance checks and penalties that come into effect next month.
The head of the Revenue's agents and employers service improvement programme, Brian Redford, said the online tutorials 'are based on the training we are giving to HMRC staff, and we hope they will be a useful tool to support agents in their continuing professional education'.
From 1 April, HMRC will possess one set of powers and safeguards, covering PAYE, VAT, income tax, CGT, corporation tax and the construction industry scheme.
This will allow the taxman to:
- visit businesses to inspect the premises, assets and records, and
- ask taxpayers and third parties for information and documents.
The new privileges will also include greater flexibility in the rules for keeping records after the end of this month, as well as new time limits for making assessments and claims.
These will be fully in force for most taxpayers on 1 April 2010, with transitional arrangements for VAT from 1 April 2009. They will not apply to individuals outside self assessment until 1 April 2012.
