Policy paper

Modernising the correction of errors

This measure introduces draft legislation on new requirements to correct inaccuracies in information provided to HMRC.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

Modernising the correction of errors — general taxpayer obligation and HMRC customer correction notice

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Draft legislation

PDF, 132 KB, 2 pages

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Draft legislation (accessible version)

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Explanatory note

ODT, 12.7 KB

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Details

This measure introduces new requirements to correct inaccuracies in information provided to HMRC. It consists of an obligation on taxpayers to correct identified errors and gives HMRC a new power to issue a customer correction notice. 

Responses to technical consultation are due by 7 September 2026. Send responses to tarcompliance@hmrc.gov.uk.

Published 13 July 2026