HMRC powers evaluation – have your say

Feb 17, 2020

HMRC are now seeking the feedback of our members in respect of various HMRC powers introduced since 2012, as part of the work being undertaken by the Powers and Safeguards evaluation forum

By way of reminder this forum was established in October 2019 in response to the Financial Secretary to the Treasury’s written ministerial statement  of July 2019 and is a direct outcome of the House of Lords Economic Affairs Committee report “The Powers of HMRC: Treating Taxpayers Fairly”. 

HMRC are seeking your feedback in the form of evidence to inform the review. It is intended that the outcome of the review will be a report published in late May 2020. We are therefore now asking members to provide evidence by completing a questionnaire to collect this. If possible, a separate questionnaire should be completed for each specific power or group of powers that are used together. 

HMRC advise that responses to question 2 don’t have to answer all of the bullet points – HMRC is looking for the key issues/difficulties that the taxpayer (or agent) experienced in the process of complying with the power(s). Any further information that you are able to provide, to address the bullet points, will be very helpful. 

The powers being reviewed are those introduced since 2012 which are not either subject to a separate review or they have only recently been introduced meaning there is little experience of their use. 

The list of powers has been colour coded. Those in green are expected to be given the highest priority. Any coloured in orange are also the within scope of the current review with those in blue considered to be outside scope. 

We are also happy for members to provide feedback on any other power that has not been listed. 

For ease, the powers in green are as follows:- 

  • Cross-border information exchange - Common Reporting Standard data
  • The General Anti-Abuse rule
  • Accelerated Payments and Follower Notices
  • Large businesses required to publish their tax strategies
  • Banking code of conduct
  • Diverted profits tax charging notice
  • Requirement to correct offshore non-compliance
  • The 2 Corporate criminal offence of failing to prevent the facilitation of tax evasion

Once evidence has been collected, the forum will meet to discuss specific powers in detail. These discussions will then form the basis of the report prepared by HMRC.  

The project timescale is quite short therefore we are asking our members to send completed questionnaires and any other evidence  to by Monday 24 February 2020 at the latest. Please cc in Niall Fitzgerald also.