Tax Administration Framework Review: Information and Data

The ATT has responded to the HMRC discussion document Tax Administration Framework Review: Information and data (‘the Consultation’) which was issued on 27 April 2023. 

The document sought views on how HMRC’s information and data-gathering powers, which underpin administration of the tax system, could be updated to enable digital transformation of taxpayer services, improve HMRC’s compliance capabilities, and reduce administrative burdens. 

In the ATT's response, we recognised that with the increases in digitalisation more data and information can be provided by third parties to HMRC and ultimately pre-populated into a taxpayer’s tax return.  We consider that the ultimate responsibility for the completeness and accuracy of the Self-Assessment tax return should remain with the taxpayer and that it is important that taxpayers have access to clear, simple, and timely processes to challenge and correct errors made by HMRC systems/processes – or indeed by the third party themselves. Whilst supporting ways to assist and accelerate the transfer of third-party data and information to HMRC, we caution against extending existing legislation into areas where it was not originally intended.