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Harmonising amendments to tax returns

20 November 2018
Issue: 4673 / Categories: News

Amendments to tax returns.

HMRC is calling for evidence on the processes that operate across the taxes for amending tax returns with a view to introducing a more consistent digital experience for taxpayers.

There are several methods of making amendments which vary according to tax value accounting period and turnover. The document considers mainly income tax self assessment corporation tax self assessment and VAT returns but HMRC also invites comments on other taxes and duties.

HMRC’s informal meetings with external stakeholders touched on the issues taxpayers and their agents face in making an amendment.

On the issue of amendments HMRC learned:

  • the multitude of ways to make them causes confusion;
  • taxpayers want to have the same process regardless of when it is invoked;
  • taxpayers want a process that is wholly digitised;
  • taxpayers want to...

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