The OTS has published a report on improving HMRC’s guidance for taxpayers.
On 5 October 2018, the OTS published a report that sets out its strategic vision for HMRC’s guidance for taxpayers and advisers. This is the first report by the OTS that is devoted entirely to HMRC’s guidance, demonstrating the importance of this area. It sets out a number of recommendations for HMRC, in particular around user experience, moving the emphasis towards meeting the needs of taxpayers rather than HMRC officers, and making it easier for taxpayers to find the guidance they need and clarifying the level of reliance they can place on HMRC’s guidance.
The key recommendations from the OTS report include:
The recommendations are sensible and would, if implemented, greatly improve the user experience. However, they are also far-reaching and ambitious and, at a time when HMRC resource is being stretched by the demands of Brexit, even if the recommendations are accepted, significant change is probably unlikely in the near future.