welcome this month’s contributors


editor’s comment


In just a few weeks’ time – from the start of the 2014/15 tax year – automatic penalties for real time information are scheduled to come into effect. Yet their introduction would be against clear evidence that currently HM Revenue & Customs’ systems are deplorably inadequate and the source of fundamental errors. It is possible that so far this tax year as many as 500,000 duplicate employee/pension recipient records have been spuriously created in HMRC’s National Insurance and PAYE service (NPS). And more are being created every tax period. Another disconcerting feature is the abysmal performance of HMRC’s debt management system which cannot yet be relied on to provide an accurate record of payments and liabilities. Errors in HMRC’s systems have caused spurious values to be shown in the business tax dashboard for at least 100,000 PAYE scheme accounts.


It would be encouraging were


HMRC in a position to confirm that from, say, 6 April 2014 no more similar errors would occur in their systems, but this seems highly unlikely. Even if the Treasury allocates funds to address the malfunctions within HMRC’s systems, there will be a lengthy implementation time. Hopefully, HMRC and the Treasury will heed the CIPP’s concerns and postpone the penalty regime.


Maria Black uk.adp.com


Sarah


Bradford, BA (Hons), ACA, CTA (Fellow) sarah. bradford@ writetax.co.uk


Fiona Carlin momentumpart- ners.net


Lisa Cohen mcgill.ca/desautels/


Danny Done portfoliopayroll. co.uk/


Stuart Earle, MA (Cantab) stuartearle@ eversheds. com


Ian Hodson ihodson@ lincoln.ac.uk


Nicola


Mullineux, BA (Hons)


peninsula-uk. com


Ros Pepper rpepper@ lincoln.ac.uk


Alasdair Scott


thechemis- trygroup.com


Jo Victoria Russell


Neil Tonks, MCIPPdip midlandhr. co.uk


Ingrid


Waterfield kpmg.com/UK/


Mike Nicholas Editor


Jonathan White


sage.co.uk


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