HMRC call for evidence – The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

HMRC has published a call for evidence opening a consultation on how a range of topics relating to its enquiry and assessment powers, penalties, and safeguards could be reformed.

Representing your views
The IFA will be submitting a response to the consultation and wants to represent you interests in doing so. Please email your responses to the questions raised or general thoughts to Tim Pinkney, Director of Professional Standards by Friday 12 April at [email protected].

You can also respond to the consultation directly and individually, representing your business, industry and/or practice. The deadline for responses to the consultation is Thursday 9 May.

Summary of HMRC call for evidence
The tax administration framework is the broad system of instructions, guidelines and obligations underpinning the tax system. This call for evidence invites views on how certain aspects of tax administration could be reformed as part of the government commitment to establish a trusted and modern tax administration system.

The consultation focuses on HMRC’s enquiry and assessment powers, penalties, and safeguards. These underpin HMRC’s ability to respond robustly to non-compliance, while also promoting compliance and ensuring taxpayer rights are protected.

Responses to the call for evidence will help shape proposals to make our tax system simpler, easier for customers and agents to engage with, and improve HMRC’s ability to tackle non-compliance robustly.

The government welcomes engagement from any individual, business or organisation with views on how these powers, penalties and safeguards can be made more efficient, effective, and simpler to understand in supporting the health of the tax system.

Your input is invaluable – please make sure your voice is heard so we can represent your interests in conversation with HMRC.