Guidance
Securing the tax base: affirming the legislative framework for HMRC to use automated processes
This technical note is about planned new legislation to support HMRC’s use of automated processes.
Documents
Details
The government has announced that it intends to legislate in the next Finance Bill to put beyond doubt that HMRC’s use of large-scale automated processes to give certain statutory notices, and to carry out certain functions is, and always has been, fully supported by legislation.
This measure will have effect both prospectively and retrospectively. There will be no adverse impacts on taxpayers.