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The Vikings are coming!

07 February 2012 / Mike Fleming
Issue: 4340 / Categories: Comment & Analysis , Admin , Income Tax

MIKE FLEMING raises concerns about the proposed introduction of a self assessment system based on the Danish model


  • Changing self assessment.
  • Pre-populating individuals’ returns.
  • Increase revenue and save money.
  • More onerous for the taxpayer.

‘Hwaet!’ (‘Listen!’) is the dramatic opening of one of the most famous poems in (old) English: Beowulf. For centuries the epic tale of the Scandanavians their greatness and their gold has enthralled listeners.

Well the recent HMRC discussion document Modernising the Administration of the Personal Tax System called on us to listen once more to tales of success from Denmark.

Whether we heed the Revenue’s call to adopt the Danish system as the document proposes or conclude that ‘something is rotten in the state of Denmark’ (Hamlet 1 IV) remains to be seen.

What does the discussion document propose? HMRC suggest the introduction of changes to the self-assessment process based...

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