How to help clients who struggle to settle their self assessment bills
HMRC have introduced a new online payment service for taxpayers who wish to settle their self assessment and VAT bills by debit or credit card.
The system was launched by the department in beta mode on December 2014, in partnership with card processing provider Worldpay.
Taxpayers still have the option of paying by card using the Billpay service hosted by Santander Corporate Banking – which the Revenue expects to be superseded by the Worldpay equivalent.
HMRC have launched a consultation on the closure rules for enquiries, to examine the current process and the restrictions it puts on the department in resolving one or more aspects of an enquiry.
The Revenue is seeking views on plans to streamline the system by enabling tax officials to obtain early closure of one or more facets of an enquiry, when it is not appropriate to close the whole matter.
CRC v K Donaldson, Upper Tribunal (Tax and Chancery Chamber)
K Olsen (TC4167)
G Wedgwood (TC4148)
P Jones (TC4140)
Z Hegedus (TC4142)
CG Martin (TC4117)
A Pia & F Pia (TC4111)
HMRC’s civil penalty system is working in line with its objectives but cannot be shown to be encouraging positive behavioural change in taxpayers, according to the Office of Tax Simplification (OTS).
The announcement follows a short research project by the office that focused on inconsistencies in the application of the fines and found them to be appropriate for the increasingly digitised nature of the tax system.
Careless error penalties: their application and consequences