HMRC have extended the single compliance process (SCP) pilot for further testing on some technically complex areas, following the initial trial phase and building on findings from the evaluation report.
The work will help tax officials understand more about how taxpayers will benefit from an SCP approach, according to the Revenue.
It will also allow the department to gather additional information to establish that indicative benefits will be seen across the broader range of cases, particularly those that lasted longer than the initial trial period.
The decision to test the process further should not be seen as an indication that any assumptions have been made on the future of the SCP, said HMRC. The process is still being tested and, while there are many positive indications, lessons continue to be learnt on the best design of the process and its impact.
The SCP was introduced to improve the quality and consistency of Revenue enquiry work, by adopting a more collaborative approach with business and their agents, increasing the efficiency and effectiveness of the taxman's workforce, reducing unnecessary delays and focusing on specific aspects needed.