On 27 March 2008, HMRC published a paper setting out the responses to the three consultations on:
Payments, repayments and debt.
A new approach to compliance checks.
Penalties reform.
The paper also sets out some further proposals, clarifies a number of issues and highlights the principal changes to the draft legislation exposed as part of the consultation process.
Taken together, these changes represent a major overhaul of the tax compliance system, which will affect all taxpayers.