HMRC digital strategy: legislative changes to enable paperless self assessment
HMRC are seeking views on the necessary legislative changes required to enable the delivery of its paperless self assessment exemplar.
HMRC’s proposal for paperless self assessment is set out in the department’s digital strategy . This will upgrade the self assessment online service to provide a digital option for customers from start to finish, reducing the amount of paper communications they receive from HMRC. Communications will instead be received electronically and HMRC needs to make some changes to legislation to enable this. This consultation document sets out the details of the proposals and asks for comments on the draft legislation. This consultation is relevant to all customers, tax practitioners, representative bodies and other interested parties with an interest in HMRC’s self assessment online service.