This week's opinion

Not surprisingly the implications of HMRC’s digital agenda continue to reverberate. Readers are downloading Rebecca Benneyworth’s useful pro forma material for firms and we have some MTD articles and comment pieces in the pipeline. If you have views – and I know that many of you do – please take a few minutes to share them with us. We are particularly interested in readers’ views on the practical implications of the proposed changes.

One is what happens if the information that has been used to prepopulate a person’s digital tax account is wrong. Say a bank has picked up the wrong figure for deposit account interest paid. Paragraph 3.14 of the Transforming the tax system through the better use of information consultation suggests that the taxpayer (or agent) will not be able to correct the figure in the digital account but must instead notify the bank which in turn would have...