The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
Call for evidence description
The tax administration framework is the broad system of instructions, guidelines and obligations underpinning the tax system. This call for evidence invites views on how certain aspects of tax administration could be reformed as part of the government commitment to establish a trusted and modern tax administration system.
The consultation focuses on HMRC’s enquiry and assessment powers, penalties, and safeguards. These underpin HMRC’s ability to respond robustly to non-compliance, while also promoting compliance and ensuring taxpayer rights are protected.
The government believes reform in these areas has the potential to simplify and modernise aspects of the tax administration framework, providing greater certainty and consistency, bolstering drivers to comply and, ultimately, helping to support and increase trust in the tax system.
Responses to the call for evidence will help shape proposals to make our tax system simpler, easier for customers and agents to engage with, and improve HMRC’s ability to tackle non-compliance robustly.
The government welcomes engagement from any individual, business or organisation with views on how these powers, penalties and safeguards can be made more efficient, effective, and simpler to understand in supporting the health of the tax system.
The consultation is open from 15 February to 9 May 2024.
The address for responses is: tafrcompliance@hmrc.gov.uk