Recommendation 26

Given the significance of these changes, it is critical that businesses that could be affected know that they are happening sooner rather than later. We welcome the work of representative bodies and advisers in raising awareness of the changes among the business community. However, the primary responsibility for informing taxpayers of changes to tax regimes lies with the Government. We welcome the Minister’s confirmation that there is a communication plan and a specific budget allocated to HMRC for this purpose.