HMRC has extended a trial of guidelines that give a maximum time for completing a tax enquiry.
Under the single compliance process (SCP) guidelines – a “simple” tax enquiry should be completed in one-and-a-half days while a more complex tax case should be completed in up to eight days.
The guidelines, which cover five stages of a tax enquiry, are part of an effort to reduce the regulatory burden on small and medium-sized businesses and make HMRC more efficient.
Now, HMRC said it will spend longer testing SCP in some of the more “technically complex” areas in an effort to give it a clear idea of the benefits of the new approach. HMRC started testing SCP in 2011.