Simplifying and modernising HMRC's Income Tax services through the tax administration framework

This discussion document explores how HMRC can simplify and modernise HMRC’s Income Tax services as part of its Tax Administration Framework Review. It sets out HMRC’s intention to move to a digital by default approach for some of its outputs, seeks views on improving Pay As You Earn (PAYE) processes, and launches a review of the Income Tax Self Assessment criteria.

This document will be of interest to taxpayers in PAYE and Self Assessment and we welcome views from anyone with an interest in how HMRC administers Income Tax through these regimes.