Tax Update 2026: simplification, modernisation and fairness

[jamesbrown]

It's just another example of over-complicating rather than simplifying. For example, consider people that have PAYE income that fluctuates or is much smaller than an amount that could be collected that way. Isn't that why you can only currently do this if the amount is less than £3k (i.e., opt for payment via your tax code in your SATR, rather than self-assessment)?

[willendure]

Similarly, adjusting the tax code doesn't sound like a simple way to deal with the issue.

Also, what does it matter ? Tax on self assessed income arrives 6 to 12 months after it was earned, but that is a pipeline in motion. Changing the rules might pull tax forward by 6 months, but its a one off, its not going to fundamentally change the tax base.