- On 30 November 2021, HMRC published a response to its call for evidence on timely payment.
- The consultation considered introducing a system that requires individuals to calculate their tax and pay it in instalments throughout the year.
- The response states: “The government will not change the timing of tax payments for individuals and small businesses this Parliament and will work with stakeholders on a pilot to test the calculation of in-year tax liability.” In the meantime, the Budget Payment Plan, which helps those who are struggling to pay, will be given more prominence.
- Timing: the previous government intended to carry out further public consultations in the future on any subsequent proposals. It is not clear whether the current government is considering any of these issues.
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