HMRC published a consultation – closing 13 July – on how the tax administration framework could be reformed to support a trusted, modern tax administration system. The consultation questions have been reproduced below.

1. Are there reforms which HMRC should focus on for the framework review? Which changes should we prioritise to drive improvements in the taxpayer experience?
2. Where is the tax administration framework creating challenges to the trust that taxpayers place in the tax system and HMRC’s administration of it? How could the framework be reformed to address these challenges?
3. Do you agree that these are the right overarching objectives to guide this review or do you believe there are others it should consider? Do you feel that some of these objectives are more important than others?
4. How could the review ensure the best coverage of viewpoints and expertise from those who depend upon the tax administration framework? Are there particular models of consultation engagement or collaboration that could work well?
5. Are there other international examples or models of tax administration that could inform this review of the UK’s tax administration framework?
6. What are the key challenges with the current legislative provisions relating to the identification and registration of taxpayers?
7. What benefits of the current legislation should be preserved?
8. What likely changes and developments will the framework need to handle? What are the key priorities for framework reform in the area of identification and registration of taxpayers?
9. Are the current approaches to the timing of registration still appropriate, or are there opportunities for reform?
10. What key issues relating to the way a tax liability is established arise within the existing legislative provisions?
11. What benefits of the current legislation should be preserved?
12. What likely changes and developments will the framework need to handle? What are the key priorities for framework reform in the area of calculating and assessing tax liabilities?
13. How could tax return obligations and processes be updated? What should a ‘tax return’ look like in a digital tax system?
14. How could HMRC better establish tax liability in future, to help build trust in a tax system that people see as fair and even-handed?
15. What key issues do the current legislative provisions relating to the provision and use of data and information present?
16. What benefits of the current legislation should be preserved?
17. What likely changes and developments will the framework need to handle? What are the key priorities for framework reform in the area of data and information?
18. What principles should govern HMRC’s collection, use and onward transmission/sharing of taxpayer data?
19. What additional safeguards would be needed for taxpayers and third parties if the role of third parties/intermediaries was expanded?
20. What key issues do the current legislative provisions relating to payments present?
21. Are there any particular benefits of the current legislation that should be preserved?
22. What benefits could a single/reduced set of payment rules, applied across the taxes, bring?
23. What likely changes and developments will the framework need to handle? What are the key priorities for framework reform in relation to payments?
24. What key issues do the current legislative provisions relating to powers, sanctions and safeguards present?
25. What benefits of the current legislation should be preserved?
26. What likely changes and developments will the framework need to handle? What are the key priorities for framework reform to support taxpayers to get their tax right and deter non-compliance?
27. What principles should govern HMRC powers, sanctions, and safeguards, to build trust in the tax system?
28. How should the framework maintain consistency and fairness between taxpayers and groups of taxpayers, while also providing HMRC with appropriate discretion to enable them to take account of individual taxpayers’ circumstances and wider concepts of fairness?
29. Are there any further suggestions that you have for how the Tax Administration Framework could be reformed?