Consultation tracker

In March 2006 Lord Carter published his review of HMRC online services. It focused on: 

income tax (for those customers who submitted self assessment returns only), 
PAYE (for employers); 
corporation tax (for incorporated businesses and certain other entities); and 
VAT (for traders that were registered for VAT and so submitted tax returns). 

The report concluded that well-designed on-line services could bring benefits to HMRC's customers, their agents and the Government. Following public consultation, it was agreed (and confirmed in the 2007 Budget) that online filing would become compulsory in future for corporation tax customers; for those existing VAT traders whose turnover exceeded £100,000, and all those registering for VAT after a given date; and for all employers operating full PAYE schemes, in respect of their in-year returns (in addition to their annual returns). The requirement to file online would be phased in over a period of years. For self assessment it was agreed that while taxpayers would be encouraged to file online, there would be no compulsion on them to do so. However, the filing deadline for paper self assessment returns would be brought forward from 31 January to 31 October, while the filing deadline for online self assessment returns would remain at 31 January. (These deadline changes have taken effect from this year.) HMRC has now produced an Equality Impact Assessment (EQIA) of the planned introduction of compulsory online filing for VAT, Corporation Tax and employers' annual and in-year returns. The EQIA concludes that the primary diversity issues are disability, race (from the point of view of language only) and religion. It suggests that in most cases HMRC has either met or plans to meet these needs. However, HMRC wishes to consult both externally and internally with representative bodies and individuals to ensure that its suggested plans and approach do in fact meet their needs. Feedback can be given on-line by completing the questionnaire. The closing date for responses is 17 October 2008. Useful