Consultation tracker

Options for improved payment methods for taxpayers and modernised debt management operations are contained in a consultation document from HMRC. The consultation paper forms part of HMRC's work to modernise its powers, deterrents and the accompanying safeguards. The consultation document seeks views on how HMRC might address the following in relation to managing payment and debt: 

•a more taxpayer-focused approach - focusing less on debts arising from individual taxes and more on the taxpayer's whole interaction with HMRC; 

•making it easier to pay - providing a range of payment methods, making it easier for taxpayers to pay their tax at the right time; and 

•tackling the problem of debt: having made it easier to pay, and supported those who genuinely find it hard to pay, HMRC needs the right tools to tackle those who choose to pay late. 

Overall, the options aim to align and modernise rules across HMRC's tax responsibilities, where doing so would provide greater clarity, consistency, efficiency and reduced costs for taxpayers and HMRC. All the options would require legislative change, if they were adopted, and would therefore be subject to full Parliamentary scrutiny and debate.