Policy paper
Modernising the correction of errors
This measure introduces draft legislation on new requirements to correct inaccuracies in returns and documents provided to HMRC.
Documents
PDF, 132 KB, 2 pages
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Details
This measure introduces new requirements to correct inaccuracies in returns and documents 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.
Updates to this page
Published 13 July 2026