HMRC have published their responses to their March 2021 Call for Evidence ‘The tax administration framework: supporting a 21st century tax system’.

The Call for evidence sought views on how the legislation, processes and guidance underpinning HMRC’s administration of the tax system could be reformed and updated as part of the Government’s 10-year tax administration strategy, ‘Building a trusted, modern tax administration system’. The overall aim is to provide a better experience for individuals and businesses, enable opportunities to further reduce the tax gap, and help build resilience and responsiveness to future crises.

Some respondents to the consultation highlighted disparities in treatment between different taxpayers and called for reassurance that HMRC apply a consistent approach to all taxpayers.

Many respondents were supportive of:

Respondents felt that any reforms should be introduced carefully and gradually with agents playing a key role.

No specific recommendations have yet been made by the government as a result of this review. HMRC have said only that they will “consider how best to develop, prioritise and sequence proposals for changes to the framework” and “develop a roadmap for future consultation and analysis”. However, as a result of the review progress is being made in several areas including:

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External link

HMRC: The tax administration framework: Supporting a 21st century tax system Summary of responses 


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