HMRC have published a Call for Evidence entitled ‘The tax administration framework:  Supporting a 21st-century tax system’. It seeks views on how the framework might be reformed.

The call for evidence seeks views on how the tax administration framework could be reformed to provide a better experience for individuals and businesses with a view of reducing the tax gap and providing flexibility to adapt.

The tax administration framework refers to all legislation relating to how HMRC collects revenue and makes payments. It covers ways in which HMRC:

This call for evidence is part of a series of documents (including: Call for evidence: Timely Payment) and will be followed by future consultations as HMRC further their 10-year strategy.

This call to evidence will close on 13 July 2021.

A summary of the topics and questions in the Call to Evidence

Reviewing the tax administration framework

Ensuring consistent obligations for people to enter and exit the tax system

Improving the way tax liabilities are calculated and assessed

Using data and information to make tax compliance effortless for the majority

Tax payments and repayments

Building in effective methods of verification, sanctions and safeguards to promote compliance

Further suggestions

Useful guides on this topic

Call for evidence: Timely payment
HMRC have opened a new call for evidence about the timely payment of Corporation Tax and Income Tax by small companies. It seeks views on the opportunities and challenges of introducing in-year calculation and payment of these taxes.

External Links

The tax administration framework:  Supporting a 21st-century tax system

Tax administration strategy report

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