In the move to replace self assessment with universal digital tax accounts by 2016, HMRC admits that there will be exceptions for online filers without any access to broadband with plans to allow certain unconnected taxpayers to file by phone, while banks will have to report individual taxpayer's interest payments direct to tax authority, reports Sara White 

Tax expert Yvette Nunn questions why HMRC in its wisdom changed the log-in procedures for the Government Gateway in the middle of the tax season, which happens at the same time every year and is hardly a surprise on the annual calendar, while the rush of pre-Budget consultations is yet another headache for tax advisers  

Government plans to simplify small company taxation and merge income tax and national insurance for individual taxpayers need to be logical and sensible to avoid creating yet further tax complexity, says Bill Dodwell, head of tax policy at Deloitte

HMRC is contacting tax advisers to alert them about the tax authority’s approach to dealing with flood victims who are having difficulties meeting the self assessment tax return deadline of 31 January due to recent flooding in parts of the UK

The Treasury has issued a strong call for HMRC to improve its investigations acitivity and use its new powers and funding to target tax evaders, especially now that a number of disclosure settlements for those with overseas non-declared income have closed

ICAEW and CIOT have flagged up serious concerns over the government’s plans to introduce new rules on interest deductions as part of moves to meet its commitments under the OECD’s action plan on Base Erosion and Profit Shifting (BEPS), suggesting that these risk disadvantaging UK business and may not be necessary

HMRC has published guidance for taxpayers who want to make requests for access to personal data that the tax department holds about them, under the scheme known as a subject access request (SAR), specifically national insurance details, under the terms of the Data Protection Act which gives individuals the right to get a copy of the information that is held about them

Outgoing HMRC head Lin Homer faced tough questioning during her final appearance in front of the Public Accounts Committee (PAC) yesterday, which took her to task over continuing poor customer service levels, the reorganisation plans and office closures at the tax authority and HMRC’s failure to take greater action over taxpayers who hid assets in accounts with HSBC’s private Swiss bank

ACCA is warning that HMRC is targeting taxpayers who make money from renting out property through Airbnb as the accommodation sharing website gains popularity for short-term lets

Tardy taxpayers who fear they may miss the self assessment deadline in two weeks’ time are being warned not to rely on having a ‘reasonable excuse’ as this could cost them nearly half as much as their tax bill as HMRC takes a tough stance on late submissions