- An OTS report outlining how using data held by third parties could make tax easier for people included nine recommendations to the previous government.
- One recommendation was that taxpayers should be able to see third-party data reported to HMRC through the Single Customer Account, and that this could be used to update tax codes and help with the completion of tax returns.
- The report also recommended a consultation on the balance of responsibilities between data providers, software providers, agents, taxpayers and HMRC.
- As this report was requested by a previous government, it is not clear whether the new government is considering the outstanding issues
- Timing: the OTS report was published in July 2021. The previous government did not make any announcements on whether or how it would adopt its recommendations but they launched a separate consultation on Simplifying and modernising HMRC's Income Tax services through the tax administration framework in March 2023, which has some areas in common. This is part of the Tax Administration Framework Review.
Resources (click to open)
- Making better use of third party data (July 2021)
