Highlights from the broader tax news for the week ending 16 November 2022, including: self assessment and corporation tax repayment notifications; and HMRC’s response to the Adjudicator’s annual report.
Self assessment and corporation tax repayment notificationsHMRC is to stop sending paper notifications of corporation tax (CT) and income tax self assessment (SA) repayments made electronically via BACS. These notifications are currently sent to both taxpayers and agents and will cease from 16 December 2022. Agents and taxpayers will need to rely on checking online accounts for notification that a CT or SA repayment has been made.
HMRC responds to Adjudicator’s annual reportHMRC has responded to the Adjudicator’s report for 2021/22 which was published in June 2022. The response explains the steps that HMRC is taking to improve complaint handling. The most specific action is the introduction of a new case management system, the Complaint Handling Analysis and Reporting Tool (CHART), which after significant delays is now expected to be delivered in January 2023. Steps are also being taken to keep taxpayers better informed about the progress of their complaint with the objective of reducing the number of cases being prematurely escalated to the Adjudicator. As with most HMRC services, delays have affected complaint handling; HMRC’s response says, “effective recovery plans are in progress which will help return complaints handling to normal operating levels and improve customer experience”. The Tax Faculty would welcome feedback on HMRC complaint handling – please email email@example.com.
ICAEW Know-How from the Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.