Press release: Tax body welcomes announcement on Simple Assessment
The Association of Taxation Technicians (ATT) cautions that the proposed system of Simple Assessment announced in the Autumn Statement1 must live up to its name.
The Government will publish draft legislation designed to lead to a new, simpler process for paying tax. The new provisions will apply where HMRC holds all the detail that it needs to calculate someone's tax liability but where the existing payment processes are either unavailable or unduly complex. The key concept will be a legally enforceable demand for payment without a more formal assessing process. Importantly, the new process will give taxpayers the right to challenge and appeal the calculations.
Michael Steed, President of the ATT, said:
"This process will come into effect in the 2016-17 tax year. Provided that it does what it says, it will be very welcome as it will enable tax payments to be made without a taxpayer having to get involved with the complications of the self-assessment process at the same time as providing an entitlement to challenge and appeal to the tax tribunal.
What we will be looking for when the draft legislation is published in December is a process that really is simple. I recall that when Self-Assessment was about to be introduced, its working title was Simple Assessment. As long as simple means simple, we are likely to welcome the new provision".
Notes for editors
- Blue Book section 3.9: here