HMRC review of Powers and Safeguards

10 February 2020

The CIPP together with a wide range of stakeholders and professional bodies are involved in research that looks to access how HMRC has delivered a wide range of Powers and Safeguards that have been brought in since 2012.

The powers (which in essence are what authorises HMRC to carry out an action, for example, issuing a penalty) span a number of themes which have been grouped as follows:

  • Obtaining information
  • Tackling avoidance
  • Ensuring compliance
  • Conditionality
  • Tackling enablers
  • Collecting tax due

HMRC plans to narrow down the lengthy list of powers and safeguards to enable a ‘deep dive’ to be carried out on a small number of powers that will have been identified as having the most significant impact on stakeholders.

Powers that have not yet been delivered such as the latest Off-Payroll working reforms are not included in this review as they aren’t yet delivered plus are the subject of other reviews.

If you would be interested in feeding in to this work or would like to find out more,  please contact Samantha Mann senior policy and research officer at [email protected] or [email protected] by 14 February 2020.

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