New e-learning tools
HMRC have published two new e-learning tools online. These tools are based on internal training which has been given to HMRC staff.
The first covers the new compliance rules which will take effect from 1 April 2009. These rules involve HMRC applying just one set of powers across all compliance checks (also known as enquiries, visits and inspections) in respect of a range of taxes including Corporation Tax, Income Tax, Capital Gains Tax, PAYE, VAT and the Construction Industry Scheme. The online tool is in the form of an e-learning package which briefly explains the new rules.
The second online tool specifically looks at the new penalty system which also comes into effect from 1 April 2009. The training is divided into four main sections; introduction, legislation, penalty assessment process and further information. There is also a ten question test included at the end of the training. Completion of the test is optional!