The consultation on the Tax Administration Framework Review (TAFR)  closed on 13 July 2021. It sought views on how the legislation underpinning HMRC’s administration of the tax system could be updated and emphasised the shift towards a digital tax system. Its aims were to create a better experience for individuals and organisations, reduce the tax gap and build in the ability to respond to future crises.

Bates Weston’s regulatory body, the Institute of Chartered Accountants in England and Wales (ICAEW), responded to the consultation, making the following points:

  • First simplify the underlying tax rules, so that the new administration system is built for the simpler tax regime
  • A flexible and responsive tax system is welcome but must be adequately resourced
  • A single personal identifier is necessary across all tax and benefits systems
  • Better registration, authentication and authorisation of tax agents is needed
  • Consolidation of income tax, national insurance and capital gains tax in one system

The consultation outcomes are used by the government to assess whether and how to make longer term changes and how to incorporate them into tax policy.

The TAFR consultation was one of the 25 consultations launched in connection with tax administration reforms and tax policy development. To date, outcomes have been published on “clamping down on promoters of tax avoidance”, “tackling disguised remuneration tax avoidance” “consultation on aviation tax reform”, “the taxation of trusts : a review”, “carbon emissions tax”, “call for evidence simplification of partial exemption and the capital goods scheme”, “social investment tax relief” and the “notification of uncertain tax treatment by large businesses, first” and “second” consultation.

We will update this website with developments.

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