Consultation on HMRC’s enquiry and assessment powers, penalties, and safeguards

HMRC has issued a consultation on HMRC’s enquiry and assessment powers, penalties, and safeguards and how they could be reformed.

Reforming these areas has the potential to simplify and modernise aspects of the tax administration framework, provide greater certainty and consistency, bolster compliance and, ultimately, help to support and increase trust in the tax system.

This consultation is taking place during stage 1 of the consultation process meaning that the purpose of the consultation is to seek views on the policy options and any suitable possible alternatives, before consulting later on specific proposals for reform.

The ATT’s response will be co-ordinated by Steven Pinhey. Given the potential impact this could have on tax compliance, Steven is seeking members to join a working party to help produce the ATT’s response . If you would like to join the working party or have any comments in relation to the consultation - please contact Steven.