1. Background

The Government wish to explore how tax returns are amended and to develop an amendments process that is simple and transparent.

A call for evidence was therefore launched on 7 November 2018 to gather evidence on the issues taxpayers and agents face when making amendments to returns, and understand whether there is scope for alignment of amendment methods across the taxes.

This survey invites responses from our members with experience of amending tax returns across the full range of taxes. 

The results of the survey will be used to inform our response to the call for evidence. You only need to answer those questions which apply to you. You do not have to answer all the questions.

Thank you for taking part, the survey should take around 10-12 minutes to complete.

If you would prefer to send in written comments to aid our submission in respect of the call for evidence, instead of or as well as completing our survey, please send these to atttechnical@att.org.uk or technical@ciot.org.uk.