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There is no workable set-up without efficient administration
KEY POINTS
- HMRC’s drive for efficiency.
- Service standards declined with headcount.
- Most taxpayers want to be compliant.
- Both sides need to listen to each other.
The introduction of self assessment in 1996 saw “a fundamental shift in the burden of responsibility” for assessing taxpayers’ liability as it shifted away from the Revenue and on to taxpayers said Paul Aplin OBE chairman of the faculty’s technical committee and partner at AC Mole & Sons in his Hardman memorial lecture for the Tax Faculty of the ICAEW on 13 November 2013.
“At the same time ” said Paul “we saw a step change in the use of penalties” with an automatic £100 late filing penalty for returns submitted after the 31 January deadline as well as the launch of the electronic...
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