One minute with Ellen Milner, Director of Public Policy for the CIOT
What’s keeping you busy at work?
The new government (and its considerable interest in tax!) has generated lots of activity for CIOT. Ministers are keen to discuss ideas, including increased focus on tax administration. We’ve also been supporting the Opposition with the latest Finance Bill, helping to be a strong voice for a better tax system.
What do you know now that you wish you’d known at the start of your career?
As an HMRC tax trainee, my first manager gave me some great confidence-building advice – you don’t need to know everything and you never will. You’ll just get much better at knowing where to find the answers, including whom to ask.
If you could make one change to tax, what would it be?
Lots could do with a shake-up, but I’ll say HMRC customer services. We’re discussing with HMRC and the government the findings of our recent joint report with ICAEW, Tackling HMRC’s customer service challenge, so I have renewed hope.
One of our recommendations is to introduce an automated tracking system, given a third of attempts to get in touch with HMRC in the six-week study were to chase progress on existing queries. That sapped time from all involved. A functional tracker would be a win-win that pays for itself – the report estimated HMRC could save about £36m per year (equivalent to 1,000 full-time employees)!
Are there any changes of particular interest to CIOT members?
We’re still waiting to see what happens next on the debate relating to regulation of the tax services market following last year’s consultation, something which could bring big change for all tax advisers, including CIOT members. One of the potential regulatory models mooted is mandatory membership of a professional body, so the CIOT’s role in any future regulation is also uncertain.
We can take some comfort from the fact that HMRC are widely consulting, but this has also highlighted that all of the possible options still include a number of unresolved questions. Any model must be proportionate, and we need to understand what harms regulation would (and wouldn’t) address, as well as where administrative burdens will fall. We’ve also been clear that action to tackle bad actors cannot wait in the interim before decisions about, and the introduction of, any new regulatory model.
Looking back at your time at HMRC, what advice would you give to Large Business? And any advice for HMRC?
I was incredibly proud of my Large Business team’s work at HMRC, which was built on a foundation of commitment to public service and collaborative working by some impressive individuals. It was great to see the new talent coming through, but there needs to be continued investment in experienced staff to help nurture the newly qualified, and ensure there’s institutional memory to tackle complex issues.
I think more could be done by all parties to understand and empathise with each other’s positions, and to foster curiosity and increase commercial understanding so that HMRC have confidence that they are addressing the right issues and asking the right questions. It’s a cliché but communication is key.
What are you looking out for in 2025?
R&D tax reliefs continue to raise headlines – both the long-standing abuse of the schemes and HMRC’s aggressive ‘volume’ compliance response. HMRC have told us they are taking a number of steps to better identify risky cases and are investing in staff training, but there will inevitably be a lag before it is felt on the ground by those subject to enquiries. I am hoping we see some much-needed progress in 2025.
You might not know this about me but...
My husband and I spend as much time as we can having outdoor adventures. We have a campervan called Maisie and I’ve raced sailboats since I was a child. I started road biking during Covid and am now learning to mountain bike and to ski. Not being a fan of the cold, I don’t intend to involve Maisie in any ski trips!
One minute with Ellen Milner, Director of Public Policy for the CIOT
What’s keeping you busy at work?
The new government (and its considerable interest in tax!) has generated lots of activity for CIOT. Ministers are keen to discuss ideas, including increased focus on tax administration. We’ve also been supporting the Opposition with the latest Finance Bill, helping to be a strong voice for a better tax system.
What do you know now that you wish you’d known at the start of your career?
As an HMRC tax trainee, my first manager gave me some great confidence-building advice – you don’t need to know everything and you never will. You’ll just get much better at knowing where to find the answers, including whom to ask.
If you could make one change to tax, what would it be?
Lots could do with a shake-up, but I’ll say HMRC customer services. We’re discussing with HMRC and the government the findings of our recent joint report with ICAEW, Tackling HMRC’s customer service challenge, so I have renewed hope.
One of our recommendations is to introduce an automated tracking system, given a third of attempts to get in touch with HMRC in the six-week study were to chase progress on existing queries. That sapped time from all involved. A functional tracker would be a win-win that pays for itself – the report estimated HMRC could save about £36m per year (equivalent to 1,000 full-time employees)!
Are there any changes of particular interest to CIOT members?
We’re still waiting to see what happens next on the debate relating to regulation of the tax services market following last year’s consultation, something which could bring big change for all tax advisers, including CIOT members. One of the potential regulatory models mooted is mandatory membership of a professional body, so the CIOT’s role in any future regulation is also uncertain.
We can take some comfort from the fact that HMRC are widely consulting, but this has also highlighted that all of the possible options still include a number of unresolved questions. Any model must be proportionate, and we need to understand what harms regulation would (and wouldn’t) address, as well as where administrative burdens will fall. We’ve also been clear that action to tackle bad actors cannot wait in the interim before decisions about, and the introduction of, any new regulatory model.
Looking back at your time at HMRC, what advice would you give to Large Business? And any advice for HMRC?
I was incredibly proud of my Large Business team’s work at HMRC, which was built on a foundation of commitment to public service and collaborative working by some impressive individuals. It was great to see the new talent coming through, but there needs to be continued investment in experienced staff to help nurture the newly qualified, and ensure there’s institutional memory to tackle complex issues.
I think more could be done by all parties to understand and empathise with each other’s positions, and to foster curiosity and increase commercial understanding so that HMRC have confidence that they are addressing the right issues and asking the right questions. It’s a cliché but communication is key.
What are you looking out for in 2025?
R&D tax reliefs continue to raise headlines – both the long-standing abuse of the schemes and HMRC’s aggressive ‘volume’ compliance response. HMRC have told us they are taking a number of steps to better identify risky cases and are investing in staff training, but there will inevitably be a lag before it is felt on the ground by those subject to enquiries. I am hoping we see some much-needed progress in 2025.
You might not know this about me but...
My husband and I spend as much time as we can having outdoor adventures. We have a campervan called Maisie and I’ve raced sailboats since I was a child. I started road biking during Covid and am now learning to mountain bike and to ski. Not being a fan of the cold, I don’t intend to involve Maisie in any ski trips!
