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Modernising the Personal Tax System

Volume 535: debated on Monday 14 November 2011

The Government are committed to making the UK tax system simpler, more transparent and easier to use. As part of this, the Government have today set out further details on a number of initiatives aimed at modernising the personal tax system.

First, there is a discussion document seeking views on improving the transparency and accessibility of personal tax information: “Modernising the administration of the personal tax system: tax transparency for individuals”. The document is available on the HMRC website at:

www.hmrc.gov.uk/consultations/index.htm.

Secondly, there is a document describing the next phase of work to explore options for integrating the operation of income tax and national insurance contributions: “Integrating the operation of income tax and national insurance contributions: next steps”. The document is available on the HM Treasury website at:

www.hm-treasury.gov.uk/tax_income_nics.htm.

Thirdly, there are draft regulations for the introduction of real time information: amendments to the regulations for pay-as-you-earn, national insurance contributions and the construction industry scheme. The draft regulations, and an accompanying technical note, are available on the HMRC website at: www.hmrc.gov.uk/consultations/index.htm.

HM Treasury’s tax consultation tracker has been updated to reflect these publications. It is available on the HM Treasury website at:

www.hm-treasury.gov.uk/tax_updates.htm.