HMRC has gone to real efforts over recent years to improve and develop its internet interface with taxpayers and professional advisers – both to provide them with easy access to information and to enable easy and efficient performance of compliance responsibilities. 

Over the last five years HMRC’s internet platform has included a Digital Disclosure Service portal for taxpayers to make voluntary disclosures to HMRC of past omissions – including offshore related matters under the Worldwide Disclosure Facility and omitted rental income under the Let Property Campaign.

However, is it possible to go too far in enabling taxpayers to do some things through the internet if that can result in them not seeking professional advice in areas where professional involvement should be regarded as a vital safeguard?