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A package of measures designed to increase consistency and streamline how business, agents and other customers work with HMRC, will be introduced in April 2009.

The changes are summarised as follows:

• From 1 April 2009 HMRC will have one set of powers and safeguards covering PAYE, VAT, Income Tax, Capital Gains Tax and Corporation Tax. This means there will be less confusion for customers because the same rules will be applied, no matter which tax position HMRC are checking.
• The a new two-tier system of tax tribunals comes into effect from 1 April 2009- a 'first-tier tribunal' and an 'upper tribunal'. General Commissioners, Special Commissioners and the VAT & Duties Tribunal will no longer exist.
• From 1 April 2009 changes to simplify the entry and leaving rules for small businesses using the VAT flat rate scheme will take effect.
• From 6 April 2009, employers with 50 or more employers will have to file their employee starter and leaver notifications and similar pensions notifications online.
• A new A4 version of the P45 form will replace the old style A5 form from the start of the 2009/10 tax year.
• Changes to form P46 (Car), used for reporting the private use of cars supplied by employers, will also be implemented from the start of the new tax year.

Commenting on these changes, Dave Hartnett, HMRC Permanent Secretary for Tax, said: "These are important measures which will make it easier for businesses and their advisers to meet their obligations whilst making it easier to work with us and to get decisions on points of law. These initiatives will provide businesses with more consistency, certainty and faster on-line processing of key documents".