business will either be a letter or a telephone call, depending on the level of concern. If HMRC hold a current agent authority they will copy agents in to any correspondence. Payroll bureaux need to be aware that they are unlikely to be the first point of contact for HMRC in these circumstances, although they may receive a copy of the correspondence. HMRC will contact an agent at the business’s request. HMRC are currently selecting the first cases for review and letters to the relevant businesses will be issued very shortly. As this is a trial HMRC are very keen that employers or agents who have been subject to a review using the new framework provide feedback on their experience. HMRC will issue evaluation sheets at the end of each review so they can assess the impact of the new process, and whether there are any areas they need to improve or change. The CIPP Policy team would also like to hear from any members who become the subject of a review using the new framework. Please send your comments to policy@cipp.org.uk . 7 October 2011 Following consultation with stakeholders, HMRC has agreed to extend the single compliance process trial to 31 March 2012 to make sure that sufficient data has been collected to test the process fully. Four more sites will be added from January 2012 to further test the process and the internal implementation package. The decision to test the roll out should not been seen as an indication that a decision has been made on the future of the single compliance process. It's still in trial stage and lessons TAX AGENTS BRIEFING UPDATED
are being learnt on the best design of the process and its impact. Read the updated Single Compliance Process Briefing Paper
HMRC EXTENDS THE EVALUATION PERIOD FOR THE SINGLE COMPLIANCE PROCESS
6 February 2012 Following continued consultation with stakeholders, HM Revenue & Customs (HMRC) has agreed to extend the evaluation period for the single compliance process to 31 August 2012. This will make sure that both the process and internal implementation package is fully evaluated. If the trial sees favourable results, the single compliance process project will commence in September 2012. Find out more from HMRC’s website
Penalties
VIDEO EXPLAINS PENALTIES FOR INACCURACIES IN DOCUMENTS AND RETURNS
4 May 2011
CIPP Policy News Journal
09/10/2012, Page 192 of 234
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