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HMRC’s increasing use of digital technology has the power to benefit and bemuse.
KEY POINTS
- Lord Carter recommended that digital systems should be tested for a year before implementation.
- HMRC’s computer can create a spurious tax charge.
- Annual PAYE liability was estimated at £2 400 despite no previous liabilities.
- HMRC’s notification of liability does not appear to envisage that the liability might be incorrect.
- Will HMRC seek to recover the amount through its direct recover of debt powers?
I have no doubts that there can be many benefits for taxpayers and their advisers as well as for HMRC if greater use is made of technology. However I am equally sure that there are many dangers lurking that will need to be eliminated (and not just reduced) before increased use of information technology becomes obligatory.
This idea is not new. It...
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