• Plans have been delayed to introduce further digital services for individuals. Progress on simple assessment and real time tax code changes have been halted. • HMRC will continue to encourage more customers to use their Personal Tax Accounts and will focus on improving the existing service. Additional services will be added only where they reduce phone and post contact or deliver significant savings. • Work is to be paused to digitise services that impact fewer numbers of customers, such as those paying Inheritance Tax, or applying for Tax Advantaged Venture Capital Schemes and PAYE settlement agreements.
CIPP comment Enduring agreements for PAYE settlement agreements (PSA) came in from April 2018, however the further changes that were in the pipeline to allow PSA applications to be processed electronically without the need for agreement, will now go on the back burner.
Business • As confirmed last July, HMRC will not mandate any further MTD for Business changes before 2020, at the earliest. • The prioritisation work means the convergence of business taxes from the current range of IT systems onto a single system will now happen at a slower pace. This will slow the creation of the single account for all business customers. Compliance • Improvements to the tools and processes that HMRC compliance teams use to identify, work and resolve compliance risks will now be delivered over five years, instead of three. Ministerial Priorities HMRC is to continue to deliver all of the additional work given in Budgets and Autumn statements for which funding was given. This includes: the Soft Drinks Industry Levy; the Trust Registration Service; work to tackle avoidance schemes that seek to exploit tax and National Insurance Contribution advantages through Disguised Remuneration and Salary Sacrifice arrangements; and work tackling non-compliant overseas suppliers who sell goods to UK customers.
Final details will depend on the on the confirmation of the Department’s 2018-19 budget settlement.
Some of these areas were also discussed by Jon Thompson (Permanent Secretary at HMRC) and Jim Harra (Second Permanent Secretary at HMRC) at a recent Public Accounts Committee hearing.
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HMRC Privacy Notice updated 29 May 2018
HMRC has updated its private notice detailing how it collects and uses personal information about you. The update is in accordance with data protection law, including the General Data Protection Regulation (GDPR) and the Data Protection Act (DPA) 2018. HMRC is a data controller. This means that it is responsible for deciding how it holds and uses personal information about you. In certain circumstances, when HMRC delivers services in partnership with another public authority, HMRC will be a joint data controller with that public authority. HMRC is a statutory body with statutory functions and a statutory duty of confidentiality which are set out in legislation in the Commissioners for Revenue and Customs Act 2005. HMRC will only share your information with third parties where it is legally allowed to do so.
Some of the information included in the Notice:
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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