HMRC has issued updated Tax Agent Strategy guidance on the outcome of a recent pilot focusing on tax advisers and the Self Assessment compliance of their clients, although it admits that the findings are inconclusive.

The Tax Agent Strategy guidance includes details on the progress of the Agent and Client Statistics pilot which tested Self Assessment compliance.

Agent and Client Statistics (previously Agent View) seeks to identify agents with clients whose compliance levels are significantly below HMRC's expectations.

The pilot involved the testing of over 30 agents (each with a minimum of 200 Self Assessment clients) where less than 80% of their clients submit returns on time or where less than 60% of their clients pay on time.

Evidence gathered from the pilot was inconclusive so HMRC has recommended that no further Self Assessment pilot work be done until the reliability of the data is verified.

Instead, HMRC is going to focus on corporation tax compliance and is planning a corporation tax filing and payment pilot to understand the potential link between a client's compliance and that of their agent.

A second pilot involving agents with Construction Industry Scheme (CIS) repayment clients will start in October 2013. It will test the use of a checklist and guidance material developed with the professional bodies.

More details are available from HMRC