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Will the Revenue’s behavioural insight techniques whip taxpayers into shape?
KEY POINTS
- HMRC are using behavioural insight techniques.
- Object is to discourage some tax planning.
- Specific letters are misleading exaggerated and confusing.
- Too heavy-handed to be called a “nudge”.
- How “effective” will these techniques be?
The tax planning (or tax avoidance if that is your preference) debate rumbles on with the familiar mix of bluster ignorance and confusion. HMRC’s position is pretty clear: they do not like some planning. HMRC have the usual tools of enquiry litigation and legislation but as has recently become apparent new techniques are emerging.
In HMRC’s evidence to the Public Accounts Committee (PAC) on 4 December 2012 it was said. “HMRC has established a pilot project to evaluate the use of behaviour change techniques to ‘nudge’...
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