HM REVENUE AND
CUSTOMS News Release (Ref:NAT 32/07) issued by The Government News
Network on 17 May 2007
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