Role of the Administrative Burdens Advisory Board in MTD for Income Tax

The Administrative Burdens Advisory Board (ABAB) is an independent body that acts as a 'critical friend' to HMRC regarding the regulation and administration of tax for small businesses. ABAB is tasked with providing external scrutiny of HMRC’s performance and strategy, with a specific focus on initiatives that impact small business experiences, including Making Tax Digital for Income Tax.

What it means for a practice

• ABAB actively engages with HMRC on the development and implementation of Making Tax Digital, acting as a channel for professional and business feedback.
• Practitioners can monitor the ABAB annual report and the 'Tell ABAB' survey findings to understand the board's assessment of HMRC's progress in simplifying the tax system.
• The board serves as a formal avenue to provide feedback on tax administration issues, as they regularly hold quarterly meetings with HMRC to discuss key initiatives and small business concerns.