Good guidance – the importance of effective guidance for unrepresented taxpayers

The report considers the role of guidance in a well-functioning tax system and takes a deep dive into the question of what makes good guidance – identifying several attributes which every piece of taxpayer guidance should exhibit.

The report also sets out 40 general recommendations for the improvement of taxpayer guidance on GOV.UK.

We urge HMRC to incorporate these recommendations in their ongoing programme of work on guidance, and for those who write and design guide to always have our attributes of good guidance at front of mind.

The full report can be found below