We are sharing this update from ACCA, our professional body, for the interest of clients and contacts. The content is (c) ACCA
Government brings forward a new vision for HMRC’s modernisation
The government has published its vision for HMRC’s priorities on improving day-to-day performance for individuals and businesses, closing the tax gap and driving reform and modernisation of the UK’s tax and customs system. The publication includes HMRC’s Transformation Roadmap and other documents setting out how services will evolve.
HMRC aims to become a truly digital-first organisation, with at least 90% of interactions managed digitally by 2029/30, enabled through a revamped app and online tax account, coupled with AI-powered assistants, voice biometrics, and improved login via GOV.UK One Login from late 2026.
HMRC will recruit additional specialist compliance and debt officers to enhance enforcement, focused on high‑risk fraud and offshore evasion. It will leverage AI systems and trusted third‑party data to pre-populate returns, detect anomalies and nudge taxpayers to meet obligations.
Several key developments scheduled for 2025/26 directly affect how agents work and include measures such as:
- online PAYE service enabling taxpayers to update income, allowances, reliefs, expenses
- enhanced Self‑Assessment registration and exit processes
- service permitting agents to withdraw clients digitally from Self‑Assessment when no longer required
- new capability allowing agents to submit details affecting clients’ tax codes digitally
- expanded Income Record Viewer (IRV), providing more income and pension data
- three‑way secure communication portal and submission tracking.
Agents will also need to register with HMRC via the updated process from April 2026, including modernised digital identity and authorisation frameworks.
As a result of this transformation, agents can anticipate greater digital autonomy via direct submission, digital tracking and better data access.
The Transformation Roadmap charts HMRC’s shift to an AI‑enabled, customer‑centric, digitally dominant tax system. For agents, the period from 2025 to 2028 brings vital new tools and responsibilities marked by digital registration, data access upgrades, agent-client portals, and AI-assisted workflows.
The Roadmap follows HMRC’s annual report and accounts for 2024/25 published a few days earlier. The assessment of the independent adjudicator for HMRC on its Charter and what it stands for and how HMRC should make it clearer for a fairer, more customer focused organisation to increase trust in tax can be read from page 118 of the report.
With the upcoming Autumn Budget 2025, it will be interesting to see what other changes the government brings into the tax system to boost economic growth. As always, ACCA will be writing to the Chancellor and would appreciate members’ feedback on the issues of greatest concern to them and their clients.
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