I reported in Tax Journal in December on the second meeting of the joint initiative between HMRC the professional bodies and tax charities to improve HMRC service delivery. At that meeting we agreed a programme of work to be delivered in three six and nine months. We met again on 19 April to review progress.
All of the work streams are on track and we have already seen some tangible results. The first was the new P35 process. Last year HMRC was widely criticised for its approach to P35 penalties. Some employers who thought they had filed a P35 received penalty notices because they had filed in ‘test’ mode. Others received penalty notices only after several months’ penalties...