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
D F Currie (TC3997)
C Thompson; D Skinner (TC3944)
J Thorne (TC3851)
HMRC plan to make even greater use of technology
Open and closed issues in summary
P Rowe (TC4023)
HMRC are set to launch a test version of their latest web tool for tax advisers, as the department continues to ramp up its digital services.
The offering known as agent online self-serve (AOSS) will be made available by the end of the year to volunteers, to provide access to details of employer PAYE clients’ tax liabilities and payments.
Users will experience:
HMRC have launched a webinar to show the connection between the completeness and accuracy of a self assessment (SA) tax return and the quality of supporting records.
Self Assessment Tax Returns – Expenses Risks and Concerns is aimed at all agents, especially new advisers and those who file SA returns for small and medium-sized enterprises that include expenses claims.
Live sessions are available throught October:
M S K Yip (TC3981)
The worrying impact of HMRC’s penalty system on vulnerable taxpayers