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A briefing paper on the single compliance process (SCP) has been published by HMRC for tax agents.
The SCP provides a single framework that will be used for most future compliance checks on small and medium enterprise businesses. The recent evaluation found:
A briefing paper on the single compliance process (SCP) has been published by HMRC for tax agents.
The SCP provides a single framework that will be used for most future compliance checks on small and medium enterprise businesses. The recent evaluation found:
- direct tax enquiries were concluded more quickly;
- the new process did not slow down the current process of conducting VAT visits and there is scope for further improvements by working some cases via telephone and/or written correspondence;
- 86% of customers responding to the customer satisfaction questionnaire were extremely positive about their experience; and
- agents complimented the new process with 63% of respondents reporting a more positive experience under SCP.
The key elements which contributed to improved satisfaction were:
- an emphasis on openness and early dialogue;
- promoting collaborative working with the agent or customer; and
- conducting on-site reviews of business records, including use of sampling techniques.
The hope is that these techniques will focus enquiries, reduce customer burden and improve the quality of enquiry work. HMRC will also continue to monitor the SCP with a view to making further improvements.
