Tax policies and consultations (Spring 2021)
Consultations, calls for evidence and other documents related to tax administration reforms and tax policy development.
The government published Tax policies and consultations (Spring 2021) on 23 March 2021 outlining a number of measures that are designed to enhance the stability and effectiveness of the UK tax system by outlining a future pathway for its tax administration and tax policy development.
These measures shape the next steps in delivering the government’s 10-year tax administration strategy, and will take forward policy development across a range of important tax issues, including business rates and environmental taxes, as well as a range of simplification measures.
Command paper
Please refer to Annex A of the command paper for a summary of the consultations and calls for evidence published.
Modernising tax administration
In July 2020, the government announced its 10-year tax administration strategy, through the publication of Building a trusted, modern tax administration system.
The strategy sets out how HMRC will make sure tax administration keeps up with the rapid changes taking place in society, the economy and technology to deliver the flexible, resilient and responsive tax system the UK will need in the years ahead.
The following documents and measures support the delivery of this strategy.
Tackling non-compliance
The government is committed to clamping down on deliberate non-compliance, as well as supporting taxpayers to get their tax right first time, in order to tackle the tax gap. As well as making further progress with the tax administration strategy, these consultations will lay the foundations for future measures to drive down non-compliance in different forms.
Further tax policy announcements
The tax system needs to reflect wider economic, social and policy change in order to ensure it remains effective. These consultations focus on areas where the government is considering reform, set out next steps on work under way, and report back on recent work that has explored potential changes.