Mr Shah said: “At the moment very few are likely to benefit. Individuals not in these groups or with more complex tax affairs will continue under the traditional self-assessment regime.
“The attempt to simplify the tax returns system is welcome, but this new mechanism seems an unnecessary addition to the already cluttered personal tax compliance regime.”
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Ms Philpott said HMRC are being “sensible” in rolling out the changes gradually.
david.thorpe@ft.com
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