Consultation outcome

Making Tax Digital: Tax administration

• From: HM Revenue & Customs
• Published: 15 August 2016
• Last updated: 31 January 2017 — See all updates

This consultation has concluded

Read the full outcome

Making Tax Digital: Tax administration - Summary of responses

PDF, 279 KB, 24 pages

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Detail of outcome

Respondents were supportive of proposals to replicate HMRC’s existing compliance powers under Making Tax Digital. Legislation will be included in Finance Bill 2017.

Having considered all the responses to the proposals for late submission penalties, HMRC recognises that more work needs to be done and will look again at this. We can confirm that in order to support customers during the transition, customers will be given at least 12 months before they are charged any late submission penalties.

Most respondents considered penalty interest was the most attractive option for a late payment sanction. Current interest rules for Income Tax and Class 4 National Insurance Contributions will continue to apply. HMRC will consult further on specific proposals for late payment penalty interest and the alignment of interest rules in 2017.

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Original consultation

Summary

A consultation covering changes to aspects of the tax administration framework.

This consultation ran from
9:30am on 15 August 2016 to 11:45pm on 7 November 2016

Consultation description

Background

At Budget 2015, the Government set out the vision for a transformed tax system and in December 2015 launched the Making Tax Digital Roadmap, outlining more detail about what the transformed tax system will look like by 2020.

Because of the scales of these changes there is a lot we need to ask people about. We have published 6 consultation documents, each focusing on specific customer groups or elements of the Making Tax Digital reforms.

Focus of this consultation

This consultation covers aspects of the tax administration framework that need to change to support Making Tax Digital. It also sets out proposals to align aspects of the tax administration framework across taxes including the simplification of late filing and late payment sanctions.

This consultation will be of interest to all individual and business customers, agents and representative bodies with an interest in the tax administration framework.

Documents

Making Tax Digital: Tax administration

PDF, 447 KB, 38 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 15 August 2016
Last updated 31 January 2017 + show all updates

1. 31 January 2017

   Summary of responses published.

2. 15 August 2016

   First published.