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HMRC customer service levels have been a longstanding and continued concern for our members.

The Scottish government is planning to publish a tax strategy alongside the draft Budget for 2025/26, which is expected to be on 4 December 2024.

All countries have a fiscal culture, that is to say social norms around paying taxes and ‘tax morale’ – or how citizens feel – about paying taxes.

The CIOT welcomed the government’s intention to publish a roadmap for business taxation and to consult on this, noting the success of the 2010 corporate tax roadmap.

CIOT representation on repayment interest and commercial restitution

There is an imbalance and unfairness in repayment and late payment interest rates.

LITRG is hearing from more and more people who are unsure about their state pension tax obligations.

Following the May edition, where we began outlining those changes in which the CIOT was instrumental and occasions where the CIOT’s contribution was singled out, here are our successes for the quar

Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding tax is paid in full, within a two-year assessment time limit.

In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach.

HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.