HMRC digital strategy: legislative changes to enable paperless self assessment
Download the full outcome
Detail of outcome
HMRC has confirmed it will take forward the proposals for paperless self assessment as set out in the original consultation. This document summarises the responses to the consultation and sets out the policy design HMRC will take as a result of the feedback it received.
Legislation relating to this outcome is available on legislation.gov.uk and will come into force on 27 March 2014.
Original consultation
Consultation description
HMRC’s proposal for paperless self assessment is set out in the department’s digital strategy . This will upgrade the self assessment online service to provide a digital option for customers from start to finish, reducing the amount of paper communications they receive from HMRC. Communications will instead be received electronically and HMRC needs to make some changes to legislation to enable this. This consultation document sets out the details of the proposals and asks for comments on the draft legislation. This consultation is relevant to all customers, tax practitioners, representative bodies and other interested parties with an interest in HMRC’s self assessment online service.
