HMRC is consulting on the specific issue of authorisation levels – send comments to the Tax Faculty by 2 August
As agents and advisers will know, HMRC has introduced new compliance checks processes which apply, for most taxes and duties, with effect from 1 April 2009.
Authorisation levels
HMRC has asked us for comments on one particular aspect of the new legislation – namely, the authorisation levels which apply to HMRC officers when they carry out various different tasks under the compliance checks regime. The relevant legislation can be found in Schedule 36, Finance Act 2008. HMRC set up a framework for authorisation levels which can be found in its Compliance Handbook.
HMRC is now reviewing the authorisation levels framework – whether this is being followed, whether the levels are appropriate, etc. The Tax Faculty would welcome input from members.
If you would like to contribute, please follow the link to download and fill in HMRC’s short questionnaire. The questionnaire is short but the document includes as an appendix full details of HMRC’s published guidance on authorisation levels.
Please send your completed questionnaire to jane.moore@icaew.com by Monday 2 August 2010 – the deadline is tight but HMRC has asked for replies by 4 August.
Feedback generally
The Tax Faculty is keen to hear members’ experiences – good or bad – and views on any aspect of how the new compliance regime is working in practice. Please email taxfac@icaew.com and include “compliance checks” in the subject heading, or post your comments below.