Securing the tax base: affirming the legislative framework for HMRC to use automated processes
This technical note is about planned new legislation to support HMRC鈥檚 use of automated processes.
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皇冠体育app government has announced that it intends to legislate in the next Finance Bill to put beyond doubt that HMRC鈥檚 use of large-scale automated processes to give certain statutory notices, and to carry out certain functions is, and always has been, fully supported by legislation.
This measure will have effect both prospectively and retrospectively. 皇冠体育appre will be no adverse impacts on taxpayers.