Closed consultation

Call for evidence: the tax administration framework: supporting a 21st century tax system

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We welcome views on how the tax administration framework could be reformed to support a trusted, modern tax administration system.

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Consultation description

As part of the government’s 10-year tax administration strategy, Building a trusted, modern tax administration system, this call for evidence seeks views on how the legislation underpinning HMRC’s administration of the tax system could be updated.

The tax administration framework provides the foundations for this strategy. It plays a critical role in how people experience the tax system and how much trust they place in it.

A reformed framework is key to harnessing opportunities that will drive up productivity and innovation as the UK’s tax system becomes increasingly digital – allowing HMRC and customers to benefit from advances in the use of technology and data.

HMRC is seeking views on how the tax administration framework could be updated and simplified to provide a better experience for individuals and organisations, enable opportunities to further reduce the tax gap, and help build greater resilience and responsiveness to future crises.

Respondents may wish to read and respond to the Timely payments call for evidence, also published as part of the government’s tax administration strategy.


The tax administration framework: Supporting a 21st century tax system - call for evidence

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Published 23 March 2021