ATT: Will HMRC’s Single Compliance Process live up to expectations?
The Association of Taxation Technicians (ATT) has given a cautious welcome to HMRC’s announcement that its Single Compliance Process (SCP) will be the standard approach for compliance checks for small and medium size enterprises (SMEs).
The announcement follows an extensive trial period up to 31 March 2013. HMRC’s evaluation of the trial identified that SCP:
• enabled (non-VAT) enquiries to be settled more quickly;
• did not slow down the settlement of VAT enquiries;
• was received very positively by businesses and their advisers.
The key features of SCP are its emphasis on openness and early dialogue around identified risks, the promotion of a collaborative relationship between HMRC and the tax agent or taxpayer and the conducting of on-site reviews of business records.
Yvette Nunn, President of the ATT, said:
“The ATT supports HMRC’s decision to adopt SCP as its standard approach in tax enquiries relating to SME businesses. Provided the process delivers the expected mutual benefit of quicker resolution to tax enquiries and continues to enjoy the same level of satisfaction that was expressed by taxpayers and agents during the trials, it has to be the right decision.
“I am very pleased that HMRC will be monitoring the outcomes of SCP. It is essential that the successful features are built on and that improvements are made as quickly as possible where weaknesses in the process are identified. It is in everyone’s interest to have a process for business tax enquiries that enables speedy and fair resolution. For whatever reason, far too many HMRC enquiries have in the past taken too long to resolve. That is inefficient for HMRC and can really distract business owners from getting on with what they are meant to be doing – running their businesses.
“The Association has been a member of the special group working with HMRC in developing and testing the process and has put in considerable effort to achieve an end product that I am pleased to say is much better as a result. I understand that the group will be keeping the operation and the achievements of SCP under review. That is essential if SCP is to live up to expectations.”
Notes to Editors
1. HMRC’s briefing paper for tax agents on the Single Compliance Process was issued on 7 August. It can be viewed here.
2. Association of Taxation Technicians
The Association is a charity and the leading professional body for those providing UK tax compliance services. Our primary charitable objective is to promote education and the study of tax administration and practice. One of our key aims is to provide an appropriate qualification for individuals who undertake tax compliance work. Drawing on our members' practical experience and knowledge, we contribute to consultations on the development of the UK tax system and seek to ensure that, for the general public, it is workable and as fair as possible. Our members are qualified by examination and practical experience. They commit to the highest standards of professional conduct and ensure that their tax knowledge is constantly kept up to date. Members may be found in private practice, commerce and industry, government and academia.
The Association has over 7,000 members and Fellows together with over 5,000 students. Members and Fellows use the practicing title of 'Taxation Technician' or ‘Taxation Technician (Fellow)’ and the designatory letters 'ATT' and 'ATT (Fellow)' respectively.
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