IRRV Alert - week ending 28th April 2023
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Call for evidence: modernising tax debt collection from non-paying businesses (27 April 2023)
Consultation outcome
Call for evidence: modernising tax debt collection from non-paying businesses
- From:
- HM Revenue & Customs
- Published
- 30 November 2021
- Last updated
- 27 April 2023 — See all updates
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This consultation has concluded
Download the full outcome
Modernising tax debt collection from non-paying businesses – summary of responses
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Detail of outcome
Having considered the responses to this call for evidence, the government now plans to further investigate the approach to modernising HMRC’s powers in this area.
Original consultation
Summary
We welcome views on how HMRC can modernise its tax debt collection, and on its approach to the small minority of taxpayers who do not engage with the department and deliberately hold off paying their tax for as long as they can.
This consultation ran from
9:30am on 30 November 2021 to 11:45pm on 22 February 2022
Consultation description
The government is considering how HMRC can modernise its collection of tax debts to reflect the changing nature of the economy and new business practices. The call for evidence also seeks views on HMRC’s approach to the small minority of business taxpayers who do not engage with HMRC and hold off paying their tax for as long as they can, forcing HMRC to resort to enforcement action.
The proposals will not affect taxpayers who are in temporary financial difficulty and need support from HMRC to get back onto a sustainable financial footing, including those affected by the Covid-19 pandemic.
This is likely to be of particular interest to accountants, tax agents, legal professionals, insolvency practitioners, debt advice providers, financial advisers, and their clients.
Documents
Call for evidence: modernising tax debt collection from non-paying businesses (open document format)
ODT, 65.4 KB
This file is in an OpenDocument format
Call for evidence: modernising tax debt collection from non-paying businesses
PDF, 248 KB, 20 pages
Modernising tax debt collection from non-paying businesses
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Published 30 November 2021
Last updated 27 April 2023 + show all updates