The Office of Tax Simplification (OTS) has published an evaluation update paper following its review of HMRC guidance for taxpayers published in October 2018.
The OTS recognises that considerable progress has been made against the 12 recommendations outlined in that report. In particular HMRC:
- has committed significant resource to its guidance team;
- has made clear progress in implementing the new guidance model envisaged in the OTS’s report;
- is making extensive use of external feedback to improve guidance; and
- is consulting with a guidance strategy forum which has a wide membership.
The evaluation update also details future HMRC commitments in working towards simpler and better guidance for taxpayers.