Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion

10 October 2017
Issue: 4619 / Categories: Comment & Analysis

Simple assessment splits professional opinion

HMRC’s simple assessment proposals covered in last week’s news (Taxation 5 October 2017) seem to have divided the profession. Some commentators have hailed them as a welcome simplification while others have forecast high error rates and chaos. Where does the truth lie? The answer is that we do not know. For a long time many of us have been asking HMRC to use the information it already holds to pre-populate returns so simple assessment seems to be a welcome step in this direction. Similarly taking people of out self assessment if there is no need for them to complete a return must be a good idea. So what is the problem? First is mistrust of HMRC’s ability to link information to the correct individuals. We have all experienced the nightmare of having to convince HMRC that a client does not have an undisclosed bank account...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon