As announced at Budget 2018, HMRC has issued a call for evidence on the different processes that exist across the various taxes for making amendments to tax returns, with a view to introducing a more consistent digital experience for taxpayers. While this document looks mainly at ITSA, CTSA and VAT returns, HMRC also invites comments on other taxes and duties.
The call for evidence asks a series of direct questions to help HMRC understand whether alignment of amendment methods across the taxes can be introduced in a way that works well for taxpayers.
The process for income tax self-assessment (ITSA) is fairly prescriptive, while for corporation tax self-assessment (CTSA), HMRC has not prescribed the format and content of an amended return or provided an official form for amending returns.
Unlike ITSA returns or CTSA returns, the VAT return cannot be re-submitted. If a taxpayer discovers an error after filing a return, they may be able to make an amendment on their next VAT return.
HMRC aims to develop ‘a consistent digital approach, whilst still accommodating the digitally assisted and excluded, to make it simple for taxpayers to see their returns and make amendments where necessary’.
Responses should be sent by 6 February 2019. See bit.ly/2OumaYD.
As announced at Budget 2018, HMRC has issued a call for evidence on the different processes that exist across the various taxes for making amendments to tax returns, with a view to introducing a more consistent digital experience for taxpayers. While this document looks mainly at ITSA, CTSA and VAT returns, HMRC also invites comments on other taxes and duties.
The call for evidence asks a series of direct questions to help HMRC understand whether alignment of amendment methods across the taxes can be introduced in a way that works well for taxpayers.
The process for income tax self-assessment (ITSA) is fairly prescriptive, while for corporation tax self-assessment (CTSA), HMRC has not prescribed the format and content of an amended return or provided an official form for amending returns.
Unlike ITSA returns or CTSA returns, the VAT return cannot be re-submitted. If a taxpayer discovers an error after filing a return, they may be able to make an amendment on their next VAT return.
HMRC aims to develop ‘a consistent digital approach, whilst still accommodating the digitally assisted and excluded, to make it simple for taxpayers to see their returns and make amendments where necessary’.
Responses should be sent by 6 February 2019. See bit.ly/2OumaYD.
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