CIOT publishes response to HMRC call for evidence on tax return amendments

Released 5 February 2019

The Chartered Institute of Taxation (CIOT) has published its response to HMRC’s call for evidence on Amendments to Tax Returns.

The call for evidence was published on 7 November 2018 and sought to gather evidence on the issues taxpayers face when making an amendment. The CIOT considers that ensuring that the tax return amendment process is simple and transparent for taxpayers to use is not a priority matter at present. Subject to a few exceptions, the CIOT considers in general the current system works reasonably well and is reasonably well understood. In the CIOT’s opinion, a review of the whole tax administration system is needed, rather than just a small part of it in isolation, particularly, the Taxes Management Act 1970 which is desperately in need of review.

View the submission at Amendments to Tax Returns - CIOT response.

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