Key points
- HMRC should be adequately staffed.
- Focus on making tax digital shifts the onus of tax compliance on to the taxpayers.
- Making tax digital needs to be a clearer system.
- The Office of Tax Simplification has an important role to play in the improvement of the tax system.
In this article I will focus on the self-assessment system and tax documents which frequently lack information and clarity to enable the completion of a tax return with relative ease (especially by the unrepresented taxpayer). I will also discuss HMRC forms and other areas which are an integral part of the tax system to help taxpayers/agents at a practical level.
Self-assessment deadline of 31 January
According to HMRC 12 million taxpayers were required to file a 2021 tax return. Based on statistics at the beginning of January 2022 six million tax returns were outstanding – a staggering number. Thankfully...