22 November 2017

Autumn Budget 2017: HMRC powers and administration

A summary of the key changes announced by the Chancellor during the Autumn Budget 2017 in relation to HMRC powers and administration.

Encouraging compliance by users of digital platforms

The Government expects digital platforms to play a wider role in ensuring their users are compliant with the tax rules. The Government will publish a call for evidence in Spring 2018 to explore what more digital platforms could do to prevent non-compliance among their users.

Simplifying late payment sanctions

The Government will publish a response to the recent consultation on proposals for late submission penalties and reform of sanctions for late payment on 1 December 2017. Alongside the summary of responses, a further consultation on harmonised interest and late payment sanctions will also be published. The Government will be taking forward the points-based model for late submission sanctions through consultation on draft legislation in Summer 2018.

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