The in-tray for any incoming government is likely to be overflowing but there is plenty of scope to make improvements that could address perceived unfairness in the tax system.

One such opportunity would be to look again at the rules and proposed changes to the tax return penalty system.  

 Following a FOI request submitted by RSM UK, HMRC has confirmed that for the 2021/22 tax year, c.95,000 individuals with income below £12,570 and no tax liability suffered a £100 penalty for the late filing of their self assessment tax return or partnership tax return in which they are a partner.

The amount of £12,570 represents the income tax personal allowance and those with income within this do not typically suffer tax.