HM Revenue & Customs (HMRC) has published the following information for people who want to know more about current issues affecting HMRC and their customers.
HMRC is sending more than a million letters between the end of October and December to taxpayers who did not pay enough tax under PAYE in 2010-11.
The briefing below provides information to help you understand how PAYE underpayments happen.
Tax letters for people who have underpaid PAYE (PDF 231K)
All individuals and businesses have to pay their tax on time and it is HMRC's legal duty to make sure that happens. The vast majority do pay on time, despite the current economic climate.
But HMRC know that many people and businesses are struggling to make ends meet - and that includes paying their tax on time.
The briefing below provides information to help you understand how the 'Time to Pay' arrangements work.
Giving taxpayers time to pay (PDF 214K)
HMRC assesses its performance against a range of compliance, operational and customer service measures.
This briefing looks at our 2011-2012 half-yearly performance against our forecasts and targets so you are kept up to date on how we are performing for the taxpayer.
HMRC's 2011-12 half-yearly performance (PDF 82K)
Child Tax Credit helps people bringing up children and Working Tax Credit helps those working on low pay, whether or not they have children.
Since tax credit calculations can change if people's circumstances change, overpayments can sometimes occur that we need to recoup.
This briefing provides information about how such overpayments may occur, how to avoid them and what to do if they have been overpaid.
Tax Credits overpayments (PDF 287K)
HMRC is making a number of changes to the way we manage the settlement of significant tax disputes, following a report by the Public Accounts Committee in December. This briefing sets out our approach, as well as the changes we are making to introduce even greater transparency, scrutiny and accountability.
Managing significant tax disputes (PDF 222K)
HMRC assesses its performance against a range of financial, operational and customer service measures. This issue briefing looks at our full-year performance against our forecasts and targets.
How are we doing? - HMRC's 2011-12 performance (PDF 265K)
Real Time Information (RTI) will improve the operation of the PAYE system by creating more up-to-date taxpayer records and making it easier for employers and HMRC to administer. This issue briefing explains how RTI will mean more people paying the right amount of tax and National Insurance.
Real Time Information for PAYE (PDF 267K)
HMRC recognises the crucial role small businesses play in creating growth. We provide targeted help for those businesses that need it, while levelling the playing field so that everyone pays their fair share and no-one gets an unfair advantage by breaking the rules. This briefing explains what we are doing to ensure small businesses receive this support and comply with their tax obligations.
