Tax Consultations

David Gauke Excerpts

Thursday 14th July 2011 Written Statements

[The Exchequer Secretary to the Treasury (Mr David Gauke)]

Budget 2011 announced a number of tax policy changes and longer-term tax reforms that will be subject to consultation. These, and other consultations, are summarised in the tax consultation tracker, which is available on the HM Treasury website at: http://www.hm-treasury.gov.uk/tax_updates.htm.

HM Revenue and Customs (HMRC) has today published the following documents:

Working with tax agents: dishonest conduct—a discussion document which seeks views on draft legislation which reflects comments received during earlier consultation. As part of a wider modernisation of HMRC’s powers, deterrents and safeguards this document looks at how HMRC interacts with tax agents to deal with dishonest conduct other than by way of a criminal investigation.

HMRC will publish the following remaining consultations before the end of July:

Civil Investigation of Fraud - Contractual Disclosure Facility—a discussion document which explores one option for toughening and tightening HMRC’s approach to civil investigation of fraud through the concept of a contractual disclosure facility.

Modernising Customs and Excise Law—a consultation on modernising the provisions of the Customs and Excise Management Act (CEMA) 1979 and other customs and excise law with a view to simplifying the legislation, closing the tax gap, removing burdens on business and strengthening the UK’s borders.

VAT: online registration and online filing of VAT returns—a consultation on the next steps in moving VAT online, and the assistance into digital that will be required in support.

Digital by Default—a consultation seeking views on making online the Digital by Default channel to register for direct business taxes (income tax self assessment/class 2 NICs, corporation tax, PAYE).