View video Download transcript HMRC online learning for tax agents and advisers
HMRC produces learning modules to help their staff understand new legislation. After discussions with representative bodies, HMRC agreed to publish the learning modules for the compliance checks and new penalties legislation. Follow the link below to view these products. View HMRC online learning for compliance checks and penalties
HMRC REVIEW
8 June 2011 A review of HMRC’s Powers, Deterrents and Safeguards has taken place and as a result a revised summary of the implementation of legislation and related work has been published. Follow this link to view the legislation timetable.
THE SIMPLIFICATION OF REGULATORY PENALTIES
22 June 2011 The first consultation (of two) on the final stage of the Review of Powers’ reforms of penalties in the tax system has been published. It covers all penalties that have not previously been considered by the Review of Powers including penalties relating to all the taxes and duties administered by HMRC. It also includes a small number of non-tax penalties but excluding certain specific penalties. This consultation considers and seeks views on the design principles and design features of a new penalty framework. 20 July 2011 HMRC have relaunched their Litigation and Settlement Strategy (LSS) which is the framework within which HMRC seeks to resolve tax disputes through civil procedures. This document refreshes the previous LSS guidance published in 2007. A key part of HMRC’s overall customer strategy is to help reduce the likelihood of situations arising which may give rise to a dispute. Disputes are costly for both HMRC and its customers and therefore HMRC is committed to supporting its customers to get their tax right without the need for a dispute. 10 October 2011 From 6 April 2012 HMRC will be able to ask employers to pay a security where there is serious risk that they won’t pay over their PAYE tax deductions or Class 1 National Insurance contributions. This will not affect the vast majority of employers who pay their tax on time and in full. And it won’t be used for employers who are having genuine problems. HMRC’S LITIGATION AND SETTLEMENT STRATEGY POWERS TO PREVENT DELIBERATE NON PAYMENT OF PAYE
CIPP Policy News Journal
09/10/2012, Page 189 of 234
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