Abstract

Previous international studies into taxpayer self assessment have highlighted both the changing roles of tax officials with its introduction and the need for co-operation between tax officials, tax advisers and taxpayers in order to fully develop its principles. This paper considers two collaborative undertakings between tax officials and tax advisers in the United Kingdom that have broken new ground in co-operation. Firstly, the 'Working Together' initiative has resulted in local meetings where tax officials and tax advisers discuss self assessment and then feed back issues for further consideration by Inland Revenue Head Office and the national 'Working Together' team. Secondly, the Income Tax Self Assessment Enquiries research study conducted jointly by Inland Revenue and the Chartered Institute of Taxation has resulted in procedural and legislative changes being made. The paper considers how successful these collaborative initiatives have been and their potential for wider application.