10. A strongly held view of some respondents, particularly the larger firms of accountants and the representative bodies, was that for Self Assessment to operate most effectively the underlying tax system needs to be simplified. Areas identified as causing particular problems were charges, pension premium and trading loss carry-backs, overseas tax credits and the rules about the averaging of farming profits.
11. The number one concern of individual respondents was also complexity:
many found the return and the tax calculation working sheets difficult
to complete, and statements of account and tax calculation notices difficult
to understand. To an extent, this is also a consequence of the complexity
of tax legislation.
12. All those suggestions have been noted. Simplification of the law is, however, a matter for Ministers and Parliament, and proposals for legislative change will be considered by Treasury Ministers as part of the normal Budget process. This report therefore focuses on suggestions for improving the day to day operation of Self Assessment that do not require legislative change.
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