HMRC have asked us to share the following message with members:

In advance of the Autumn Budget, the Association of Taxation Technicians (ATT) is calling upon the Chancellor to extend the availability of the temporary increase in the Annual Investment Allowance (AIA) beyond its scheduled end date of 31

In its response to an HMRC consultation,1 the Association of Taxation Technicians (ATT) calls on the tax authority to commit to a much more focused application of the Charter across its whole operation.

HMRC has published two documents to explain how it works with individuals and businesses that owe tax, including what they can do if customers are unable to pay the tax they owe, or refuse to pay it.