Taxation: Self-assessment

HM Treasury written question – answered on 26th February 2016.

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Photo of Julian Knight Julian Knight Conservative, Solihull

To ask Mr Chancellor of the Exchequer, whether his Department has conducted an impact assessment on proposals to require small businesses and self-employed people to complete quarterly digital tax returns by 2020.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

I refer the Honourable Member to my answer of 1st February 2016, Written Question No. 23775.]

In addition, while speaking in Westminster Hall on 25th January 2016, I assured the House that HM Revenue and Customs would produce an initial draft impact assessment alongside the formal consultation process, which will start this spring. As with any other tax measure, a detailed assessment of the impact on administrative burdens will be published alongside draft legislation.

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