The publication of Lord Carter's review of the Revenue's online services was not mentioned in Gordon Brown's Budget speech, but contained some of the most controversial and far reaching proposals of the afternoon.
The review set up under Lord Carter of Coles following last year's Budget indicated that Gordon Brown and his Treasury team intended to put e-government at the centre of their reform programme. Originally due for publication in the autumn of 2005, Lord Carter was given an extra few months to research his recommendations, which include:
- Requiring businesses to file their VAT returns, PAYE in-year forms (P45s and P46s), and company tax returns online; the phased approach would start in April 2008.
- New, shorter deadlines for filing Self Assessment returns - from 2008,...