Taxation logo taxation mission text

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

Too soon to draw conclusions on HMRC’s use of its powers

16 March 2020
Issue: 4736 / Categories: News

The Chartered Institute of Taxation asked members to share their experiences of how HMRC has implemented eight specific post-2012 powers identified for review by HMRC’s powers and customer safeguards implementation evaluation forum. This was set up in July 2019 after the House of Lords’ economic affairs committee’s December 2018 report Treating taxpayers fairly.

The institute received fewer than 20 responses but said this was ‘not entirely unexpected’. It believes this was mainly because a lot of the powers in scope operate in specialist areas such as offshore tax non-compliance and the general anti-abuse rule and others are new such as the corporate criminal offence so experience of them is limited.  

Most responses were about the requirement to correct past offshore tax non-compliance (RTC) (F(No 2)A 2017 Sch 18). Concerns included:

  • the publicity about the RTC failed to reach many taxpayers in time for them to come forward before...

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