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HM Revenue and Customs
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Further consultations on HMRC powers
HM Revenue & Customs (HMRC) has published two more consultation papers, as part of its work to modernise its powers, deterrents and the accompanying safeguards.
The first paper considers options for a new approach to compliance checks, while the second asks for views on the adequacy and effectiveness of current safeguards for taxpayers.
Currently, HMRC relies on provisions inherited from its predecessor Departments - the Inland Revenue and HM Customs and Excise - which evolved over a considerable period of time, and involve substantial differences between different areas and taxes.
The first consultation paper considers a possible compliance checking framework which would:
* align rules across income tax, corporation tax, VAT, PAYE and NICs, where doing so would bring more clarity, consistency and efficiency, and reduce costs for both taxpayers and HMRC;
* set out requirements and safeguards which distinguish between non-business and business taxpayers; and
* better align the time limits for making tax assessments for different taxes.
The options were discussed with business and representatives of the professions at workshops during the summer and autumn last year, and reflect responses to previous consultations.
The second paper concentrates on:
* safeguards within non-tax legislation and non-UK tax legislation which ensure that HMRC itself complies with the legislation, and provides taxpayers with easy access to the underlying safeguards; and
* safeguards related to the administration of the tax system (e.g. the Civil Service Code, handling of appeals and complaints, guidance and codes of practice).
It will consider whether the safeguards are effective, and whether HMRC is doing enough to make taxpayers aware of the safeguards, and to implement them.
The deadline for submitting comments for both consultations is 10 August 2007.
Notes for editors
1. "Modernising powers, deterrents and safeguards: A new approach to compliance checks" and "Modernising powers, deterrents and safeguards: "Safeguards for Taxpayers" are available on the HM Revenue & Customs website at http://www.hmrc.gov.uk/consultations/index.htm (click the 'Current consultations' option).
2. Contributions may be made by e-mail to: powers.review-of-hmrc@hmrc.gsi.gov.uk or by post to: HMRC powers review, Room 1C/03, 1st Floor, 100 Parliament Street, London SW1A 2BQ or by fax to: 020 7147 2460.
Issued by HM Revenue & Customs Press Office
Website http://www.hmrc.gov.uk
