HMRC powers and administration

Encouraging compliance by users of digital platforms

The Government expects digital platforms to play a wider role in ensuring their users are compliant with the tax rules. The Government will publish a call for evidence in Spring 2018 to explore what more digital platforms could do to prevent non-compliance among their users.

Simplifying late payment sanctions

The Government will publish a response to the recent consultation on proposals for late submission penalties and reform of sanctions for late payment on 1 December 2017. Alongside the summary of responses, a further consultation on harmonised interest and late payment sanctions will also be published. The Government will be taking forward the points-based model for late submission sanctions through consultation on draft legislation in Summer 2018.