HMRC’s data gathering powers in the spotlight

HMRC is consulting on how its information and data gathering powers could be updated, alongside standardising data provision from third parties, designing more flexible legislation, considering pre-population of returns and simplifying powers.

This call for evidence is built on feedback from previous tax administration framework review (TAFR) documents. In particular:

• support for more effective and increased use of third-party information and data to pre-populate tax returns, and endorsement of Office of Tax Simplification recommendations on the use of third-party information and data;
• the importance of safeguards governing data integrity, acquisition and its use. This includes ways for agents, taxpayers and third parties to amend information and data provided to HMRC; and
• the need for clear-cut obligations and responsibilities if tax administration will increasingly depend on a greater number of parties (including taxpayers, agents, third-party data-holders and software providers).

Responses should be emailed by 20 July 2023 to tafrlegislation@hmrc.gov.uk.

Issue: 4886 / Categories: News