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Use Them or Lose Them

Simon Norris Head of HMRC's Review of Powers Deterrents and Safeguards team encourages taxpayers and agents to use the new safeguards when they think HMRC has acted unreasonably
Safeguards are not included in legislation as a mere ornament; they should be used when they are needed. Thinking back to the last major changes in powers and safeguards arising out of the introduction of self-assessment for income tax it is clear that if safeguards are not used a folklore can develop which makes it difficult to use them at all.
An important aim in designing the new compliance regime to support self-assessment (SA) was to ensure that the safeguards from the old Revenue assessed regime were replaced by new rights appropriate to a self-assessed regime. Hitherto taxpayers could require...

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