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Section 103: expanding the scope of automated decisions by HMRC?

Speed read
HMRC aspires to fully digitise the UK tax system. As the number of digitised taxes expands, there is increased scope for the use of artificial intelligence by HMRC. Finance Act 2020 legislates retrospectively for HMRC to use artificial intelligence to carry out its functions. Whilst HMRC has said this is simply putting its existing accepted practice beyond doubt, it is likely to reflect HMRC’s intention to increase its use of automation. The non-exhaustive list of functions that HMRC may carry out ‘using a computer or otherwise’ suggests at a potentially very broad utilisation of technology which may not always be in the taxpayer’s favour.

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