The ATT communicates regularly with HMRC to raise operational issues or concerns. In turn, HMRC will communicate to the ATT and other professional bodies details of changes to systems or processes and any concerns which they consider that tax agents need to be aware of. The aim of each party in providing feedback is to improve HMRC operations for the benefit of HMRC, agents and their clients, and the wider public.
Much of our engagement with HMRC takes place through formal groups, which meet regularly and have a particular focus - for instance on specific areas of tax, taxpayer groups, HMRC systems and processes. A summary of HMRC groups where the ATT is represented is provided below.
Members' issues
The ATT does not have the resources to provide a technical advisory service, and providing free advice would place us in unfair competition with members whose business is to provide advice to other practices. However, we do welcome comments and queries that bring to light anomalies in or problems with tax law or administration.
Client-specific issues
Where an agent is experiencing a client-specific problem, an effective route to resolution may be to use one of HMRC's escalation and resolution services, as detailed in HMRC's Tax Agent's Handbook.
Systemic issues
The ATT welcomes feedback from members who encounter issues with HMRC's systems or processes. Where possible, we aim to report such issues to HMRC to help them improve their systems and services.
It is not always possible to take action based on a single issue reported to us, but where more than one member reports the same issue, we can build a body of evidence that the problem encountered may be systemic rather than isolated. Whilst we will endeavour to raise such issues with HMRC, commonly via HMRC groups where the ATT is represented, the ATT can neither guarantee to act on all issues reported by members, nor that any raised with HMRC will be fully resolved. Where we can tackle members' issues with HMRC, they are better able to investigate those where we can provide case studies using identifiers such as Unique Taxpayer Reference numbers or National Insurance Numbers.
Known issues
Our Issues with HMRC systems and processes page contains a record of issues reported to the ATT, or which the ATT is otherwise aware of. Where relevant, it provides a facility for members to provide additional evidence that they are also encountering these issues.
New issues
If members encounter issues which are not shown on our Issues with HMRC systems and processes page, there is also a facility to report a new issue with HMRC systems to the ATT via a dedicated form linked from that page.
Overview of HMRC Groups where the ATT is represented
The ATT aims to work with HMRC in a collaborative manner, representing the interests of members and the general public and acting as a ‘critical friend’ to HMRC.
Representatives from the ATT attend the following HMRC groups regularly, as well as engaging with HMRC on a more ad-hoc basis. Minutes as prepared by HMRC from the formal groups, where publicly available, can be accessed via the links below.
| Group name | Scope | Minutes (where published) |
| Additional Needs Working Group | Discusses how HMRC provides support to taxpayers with additional needs as they navigate the tax system, identifying where improvements could be made | Additional Needs Working Group minutes |
| Agents Digital Design & Advisory Group | Development of new digital services for agents | |
| Capital Taxes Liaison Group | Capital Gains Tax & Inheritance Tax issues - technical points of legislation, compliance processes and HMRC guidance. | Capital Taxes Liaison Group minutes |
| Charter Stakeholder Group | Updates between HMRC & professional bodies on HMRC adherence to the HMRC Charter. | |
| Compliance Reform Forum | Updates between HMRC & professional bodies about changes to HMRC compliance checking activities. | Compliance Reform Forum minutes |
| Customer Experience External Stakeholder Advisory Group | Projects designed to improve customer experience of dealing with HMRC | |
| Customer Services for Tax Agents & Representative Bodies | Development of agent services including Agent Dedicated Line and webchat and other operational issues. | |
| Expert Panel on Promoting Digital Channel Shift for Income Taxes | HMRC's strategic objective to move taxpayer interaction onto digital channels, including self-service options. | |
| Digitalising Post Programme Forum | Identifying how HMRC can modernise how it communicates with taxpayers | |
| Digital Security Working Group | Discuss how digital security can be improved within HMRC's systems and processes | |
| Dispute Resolution – Subgroup of Compliance Reform Forum | Update between HMRC and external stakeholders on changes to dispute resolution focusing on ADR and Statutory Reviews | |
| Ecosystem Services Working Group | This is a temporary working party looking at developing guidance on the taxation of carbon credits and similar markets | |
| Employment and Payroll Group | Engagement with employment and payroll community on employment tax and payroll policy matters | Employment and Payroll Group minutes |
| Expenses and Benefits Forum | Sub-group of Employment and Payroll Group focused on employment expenses and benefits policy | |
| Guidance Strategy Forum | New and improved HMRC guidance products, including GOV.UK guidance, HMRC Manuals and interactive self-serve options. | Guidance Strategy Forum minutes |
| Cryptoasset Professionals Stakeholder Group | A discussion forum for HMRC and the tax and legal professionals operating in this sector. | |
| IHT Digitalisation Working Group | This group is working on the digitalisation of IHT reporting processes from April 2027. | |
| Joint VAT Consultative Committee | VAT issues - technical points, HMRC processes and HMRC guidance. | Joint VAT Consultative Committee minutes |
| Joint VAT Consultative Committee (JVCC) Multiple Rates of Tax Subgroup | Issues relating multiple rates of VAT - technical points, HMRC processes and HMRC guidance | |
| Land and Property Liaison Group | VAT issues relating to land, property and construction - technical points, HMRC processes and HMRC guidance | Land and Property Liaison Group minutes |
| Joint VAT Consultative Committee (JVCC) VAT Registration Subgroup | Issues relating to VAT registration - technical points, HMRC processes and HMRC guidance | |
| Mid-Sized Business (MSB) External Forum | Discuss issues impacting Mid-Sized businesses including technical points, HMRC processes and HMRC guidance. | |
| MTD External Readiness Forum | Updates between HMRC, professional bodies, software providers on progress towards MTD going live. | |
| MTD Guidance Forum | Review and commentary on HMRC's guidance products to support taxpayers with MTD. | |
| One-to-many Compliance Advisory Board | HMRC's use of one-to-many campaigns, where taxpayers identified as having a defined risk are send the same letter/email etc. | |
| Representative Body Steering Group | Strategic oversight of HMRC's performance, customer service and digital strategy | Representative Bodies Steering Group minutes |
| Research and Development Communications Forum | Research & Development Communications Forum minutes | |
| Self-employed Income Tax Forum | HMRC processes, communications and guidance for self-employed taxpayers, small businesses and partnerships. | |
| Share Schemes Forum | Discussion forum for employment related securities and related tax issues | Share Schemes Forum minutes |
| Simple Assessment Working Group | A short term project looking at improving Simple Assessments and related guidance and correspondence | |
| Simplification Announcement Status Update group | Review between HMRC and professional bodies on the progress made on tax simplification | |
| Tax Administration Framework Review Forum | HMRC's 10-year Tax Administration Strategy on legislation, guidance and processes surrounding tax administration | |
| Trusts and Estates Agent Advisory Group | Performance and development issues relating to trusts, estates and Inheritance Tax. | |
| Virtual Communications Group | HMRC's communications with agents. | |
| Wealthy External Forum | Compliance, legislation and HMRC procedural issues relating to High Net Worth individuals, including offshore matters. | Wealthy External Forum minutes |
In addition, the ATT is represented on the following groups focussing on devolved tax matters:
| Group name | Scope | Minutes (where published) |
| Scottish Building Safety Levy Expert Advisory Group | Advise the Scottish Government on practical issues affecting the Scottish Building Safety Levy | Scottish Building Safety Levy Expert Advisory Group minutes |
| Scottish Government/Revenue Scotland LBTT working group | Advise the Scottish Government on practical issues affecting Land and Buildings Transaction Tax in Scotland | |
| Review of LBTT working group | Short term group advising the Scottish Government on the review of Land and Buildings Transaction Tax |
Some of the above groups are attended by ATT volunteers. If you would be interested in such a role, please visit our volunteering page to find out more.