The ATT invites comments on HMRC's discussion document 'Modernising the administration of the personal tax system: Tax Transparency for Individuals’ which seeks feedback and ideas for how the administration of the personal tax system could be
HMRC have issued a short briefing note with information for self assessed taxpayers or agents acting on their behalf about the increased limit for coding underpayments. This briefing note is reproduced here.
When HMRC decided to cease sending copy Notices of Coding to agents they promised to make these available on-line for SA taxpayers. This required an update to the HMRC system which has been carried out and full details of the new service can be