HM Revenue & Customs Administrative Burden Advisory Board
Terms of Reference
Purpose
The purpose of the Advisory Board is to assist HMRC as it analyses the data from the KPMG administrative burden measuring exercise and refines options for reducing burdens of specific information obligations.
Membership
Advisory Board members have been drawn from the business community and have experience of dealing with the tax system as either a business taxpayer, an intermediary or a representative. The business members will act as external expert advisors, and will provide feedback, advice and guidance. The key role will be to monitor the progress of the work, by comparing the emerging findings with their own experience of dealing with the tax system.
The Advisory Board may appoint sub-groups to consider particular issues and may recommend non-members to be appointed to those sub-groups or attend for particular agenda items where that is appropriate, for example, where a specialised area is under consideration.
Members may also be approached individually, according to their particular expertise or contacts, to comment on particular aspects of methodology or results.
There will be a Treasury presence to ensure that the views and concerns of the group are fed back to tax policy teams.
Process
The Advisory Board will provide a forum where HMRC can consult representatives of business and small businesses themselves, on the priorities for reducing the administrative burden of the tax system, particularly for SMEs. In particular the group will:
- Bring to HMRC’s attention issues affecting the burden of tax administration on SMEs (including those that are employers), but not individual cases.
- Receive reports from the work on measuring the administrative burden of the tax system and help HMRC identify and prioritise areas for action.
- Act as a sounding board for HMRC in developing solutions to particular issues affecting SMEs, including work-shopping particular issues at meetings and
- Monitor HMRC’s progress in delivering against the medium term objectives set out in the consultation document “Working Towards A New Relationship".
Papers will be sent prior to meetings; and members will be actively encouraged to comment via correspondence in between meetings. A note of each meeting will be distributed and action points followed up by the secretariat.
Annex 1 to ToR
Terms of Membership
The term for members of the Advisory Board will be for a period of two years from 21 March 2006, with the possibility of a further extension beyond that point. We expect the group will meet every quarter for around half a day and some of its business will be carried out electronically. Within the 2 year period, an appointment may be terminated at the discretion of the Chairman at one month's notice and we would equally ask members for one month's notice of resignation.
Membership
The group will include representatives from bodies that understand tax, serve SMEs and know and understand their needs and also individuals who are themselves running small businesses.
Reporting
At quarterly meetings the Advisory Board will monitor and review HMRC’s progress on reducing administrative burdens and in creating an environment where SMEs are aware of their obligations and able to obtain the information and support they need to meet those obligations at the minimum cost.
The group will report annually to the HMRC Board and Minutes of Advisory Board meetings will be published on HMRC’s website.
Terms
Membership of the Advisory Board will be unpaid and carry with it no right to pension or gratuity on termination.
