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Currently, testing of changes or collaboration with external stakeholders can be limited by legislative inflexibility. The consultation will study the opportunities and challenges of a prospective sandbox testing approach and what safeguards might be necessary and proportionate.
The following points are suggested for discussion:
• what benefits and challenges do you think piloting potential policy and process changes in this way would bring?
• what safeguards would you like to see in the operation of pilots conducted within the proposed approach?
• are there any other ways you would want to engage in the development of new policy, processes, and legislation?
• what areas of HMRC activity do you think would benefit from this type of approach?
• what participant support and oversight would you like to see?
HMRC has said:
‘‘HMRC is proposing a new piloting approach which would allow the creation of temporary legislation to suspend the usual tax administration rules for an identified section of the taxpayer population in time-limited pilot schemes. The outcomes would then be evaluated to inform future decisions on adopting the change permanently.
This proposed piloting model would provide opportunities to innovate and develop new tax administration policy and processes. HMRC recognises there may also be some challenges and risks to this approach.
Our approach could support the involvement of intermediaries, agents, taxpayers, and third-party experts. We want to explore where it would be appropriate to randomly select participants or to seek volunteers to ensure an accurate reflection of views and experiences. ’’ HMRC are interested to hear from those who have researched or implemented similar approaches to testing change. Your views will help shape proposals to make the tax system simpler and easier to engage with and fit for the future. The CIPP will be responding to various consultations released today, as part of the tax administration and maintenance day (TAMD). If you are interested and want to have a say, please keep an eye out for CIPP roundtable and think tank invites which will be sent to full, fellow and Chartered members.
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Improving the data HMRC collects from its customers: a consultation response Published: 28 April 2023 Emailed: 3 May 2023 As part of the flurry of documents released on Tax Administration and Maintenance Day, held on 27 April 2023, HM Revenue and Customs(HMRC) published its response to the consultation: Improving the data HMRC collects from its customers. The consultation explored several potential areas in which HMRC could improve the range of data it collects and uses. Of note for payroll professionals, there was discussion of the collection of: • occupational data to understand the skills the government should focus on to best support employees and employers. This would include the collection of more information regarding the occupations of employees, via an additional field which would be included on real time information (RTI) • the office location or normal work base of employees, to highlight to HMRC where economic activity is high, and to highlight the split of activity between a business’s locations. Again, this would be recorded via new fields on RTI • more detailed information on employee hours worked. Instead of selecting from the range of bands A-D for hours worked, as currently shown on RTI, numerical hours would be input. Category E is used for workers on zero hours contracts or irregular working hours at present, but this would be expanded to provide details regarding the reasons for the irregularity of hours worked.
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