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Self assessment and Making Tax Digital

06 March 2018 / Julie Cameron
Issue: 4638 / Categories: Comment & Analysis

Standing at the crossroads


  • Self assessment changed the compliance landscape for taxpayers agents and the Revenue.
  • Simple assessment has echoes of the P800 system.
  • Support from HMRC will be vital in the success of Making Tax Digital.
  • Are advisers ready for change?

On reading in Taxation that some 10.7 million people had submitted self-assessment tax returns for 2016-17 (‘Record numbers file online’ 8 February 2018) I realised that 31 January 2018 marked the 20th anniversary of the first filing date for this seemingly radical approach to revenue collection. My first reaction was one of astonished disbelief. Had I really survived so many manic Januarys and exhausted Februarys only to emerge like a spring butterfly to begin all over again on 6 April? Time has distilled my experiences over 20 years into an overwhelming dread of...

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