Consultation tracker
Modernising Taxation: Three Consultations
- Published: 19/06/08
- Deadline for responses: 11/09/08
HMRC has launched a consultation on its proposals for a new taxpayers' charter, alongside two further consultation documents on modernising tax administration.
The charter consultation sets out ideas for the scope and shape of a taxpayers' charter, which will articulate in plain language the rights and obligations of customers when dealing with HMRC. Responses received will help form the basis of a draft charter, which will be the subject of further consultation later this year.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028675
The second consultation explores why taxpayers fail to file their tax returns, or pay the tax they owe, on time, and how HMRC can help them to meet their obligations. It also discusses an aligned approach to penalties across the different taxes – to encourage timely filing and payment – alongside the appropriate taxpayer safeguards.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028672
The third consultation considers the case for harmonising and simplifying the rules on interest charged by HMRC both on tax paid late and on interest paid by HMRC on overpayments. It considers the principles that might underpin a modern interest regime that is clear, simple and easy for taxpayers and their advisers to understand.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028673
The charter consultation sets out ideas for the scope and shape of a taxpayers' charter, which will articulate in plain language the rights and obligations of customers when dealing with HMRC. Responses received will help form the basis of a draft charter, which will be the subject of further consultation later this year.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028675
The second consultation explores why taxpayers fail to file their tax returns, or pay the tax they owe, on time, and how HMRC can help them to meet their obligations. It also discusses an aligned approach to penalties across the different taxes – to encourage timely filing and payment – alongside the appropriate taxpayer safeguards.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028672
The third consultation considers the case for harmonising and simplifying the rules on interest charged by HMRC both on tax paid late and on interest paid by HMRC on overpayments. It considers the principles that might underpin a modern interest regime that is clear, simple and easy for taxpayers and their advisers to understand.
Consultation documents:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_028673
| Link | Document | Response |
|---|---|---|