FOREWORD BY THE CHAIRMAN OF THE BOARD OF INLAND REVENUE
Self Assessment has been the largest and most far-reaching change to the tax system since the introduction of PAYE over 50 years ago. Given its scale and complexity I am very pleased with what has been achieved in the first year of operation. Taxpayers have done tremendously well coping with new forms, procedures and time limits; and tax agents and the staff of the Inland Revenue have risen magnificently to the challenge of administering the new system.
400 responses were received to the invitation (contained in a press release on 23 February 1998) to send us views and suggestions on Self Assessment, particularly on what went well and what could have gone better.
With a change of this magnitude it is not surprising that there are things which call for improvement. We always expected Self Assessment to take a little time to bed down, and that we would need to learn lessons from its first year of operation. Where the response to the consultation exercise has been particularly useful is in helping us identify those aspects that we need to concentrate on.
This report describes the main concerns which people have drawn to our attention, and the action we are taking. In some areas we have already made improvements, or plan to do so as soon as possible; in others we are doing further work to see whether the suggested changes are feasible. Where we do not think it appropriate to make changes we say why.
So this is by way of a progress report, and is not the end of the consultative process. We shall continue to welcome suggestions from people outside the Revenue, as well as from our own staff. And we shall hold regular meetings with the main representative bodies, of the sort that have been immensely helpful over the last 5 years, to monitor how the new system is working in practice.
All this reflects my personal commitment to maintain a continuous improvement in the service that the Inland Revenue provides to the public.
NICK
MONTAGU
December
1998
| Home | ||||
