.png)
.png)
HMRC have announced plans for paperless self assessment (SA), which will see online filers receive all official communications electronically.
The Revenue received 7.65m digital SA submissions in 2011/12 – 80.9% of the total number of returns for the year – but only 25% of taxpayers’ interactions with the department are online.
HMRC have announced plans for paperless self assessment (SA), which will see online filers receive all official communications electronically.
The Revenue received 7.65m digital SA submissions in 2011/12 – 80.9% of the total number of returns for the year – but only 25% of taxpayers’ interactions with the department are online.
The proposed new system is set to launch a pilot phase in the next tax year. It will first require amendments to the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (SI 2003/282), to give the taxman authority to deliver statutory notices and reminders electronically.
Rule changes will also be needed in relation to obtaining taxpayers’ consent for electronic delivery and the use of the SA online service.
Registered SA taxpayers will have to provide a valid email address and telephone number when opting in to receive:
- notice requiring a taxpayer to file a tax return;
- notice of a correction of a taxpayer’s tax return by HMRC;
- notices of the opening of an enquiry into a tax return and requiring information or documents as part of an enquiry;
- notice of the amendment of tax during an enquiry to prevent loss of tax;
- notice of the completion of an enquiry into a taxpayer’s tax return;
- notice of the determination of tax by the tax authority where no return has been delivered;
- notice of amendment of partnership statement where loss of tax discovered;
- notices of penalties where a return is late or not delivered, on unpaid tax, for failure to comply with an information notice or deliberately obstructing a Revenue officer’s inspection, and for errors in a tax return;
- self assessment statement available to view online;
- confirmation of payments and repayments made;
- reminders to file a tax return and to pay tax due;
- “exit” message for taxpayers deregistering for self assessment.
The system will also expand agents’ online SA, enabling use of third party software to view relevant communications online sent to clients by HMRC.
Draft legislation and commissioners’ directions are set out in annex A of the Revenue’s consultation document. Responses should be sent by email no later than 27 December.
