Replying to a written question about the consideration HMRC have given to ensuring small businesses have a named tax officer with whom they can deal, Exchequer minsiter David Gauke said a designated member of staff was assigned to businesses only when its size or complexity meant it needed a relationship with the taxman.
This was the most cost-effective way of improving both tax compliance and the taxpayer experience.
It would not be affordable to extend the relationship-managed service to small firms because their tax affairs were not usually as complex as those of a large business group, nor was there the need for regular discussion on a continuing basis.
Instead, the aim was to make it as easy as possible for compliant taxpayers to self-serve with certainty, while providing additional help to those that need it.
