Recommendation 26

We also received written evidence that highlighted some significant areas that needed design and technical solutions before the programme can be delivered.63 ICAEW’s written evidence said that currently the criteria for joining the pilot were too restrictive – which meant that HMRC could not expand its testing beyond basic functions for the simplest taxpayer examples. HMRC told us that it had not yet found a solution for taxpayers who have joint ownership of property, which the NAO and ICAEW said might occur where they need to account for the profits on that property differently.64 We asked HMRC to explain why it had not fixed the issues identified for customers with multiple agents. HMRC explained that for taxpayers that use more than one accountant (for example, a bookkeeper and an end-of-year accountant), it was still working out how to allow both of these parties access to their client’s data and records. HMRC explained that it was also working on the issue of user traceability for customers with agents doing submissions for them.65 HMRC could not tell us how many taxpayers this outstanding design and data security issue would affect. HMRC told us it now had a list of issues it is working through, and it was trying to work out which ones are most urgent and complex that need fixing upfront and which can be left to a later date.66