Contents

Chapter 1 – Introduction

• The case for change
• A fully digital system
• The potential benefits
• A suggested route to get there
• How this fits with other processes
• Scope
• About this consultation process
• Making a submission

Chapter 2 – Frameworks

Chapter 3 – Scene setting – the shift to digital

• What a more digital tax system means
• What the future could look like
• Implications for taxpayers
• Inland Revenue’s role
• Digital inclusion
• How the shift to digital shapes this document

Chapter 4 – External parties

• How Inland Revenue works with external parties
• Co-dependence of Inland Revenue and external parties
• Supporting the development of social policy

Chapter 5 – Data

• Data collection
• Sharing data
• Sharing statistical (anonymised) data
• Publishing debt data

Chapter 6 – Simplification

• How tax laws are written
• Simplifying the year-end tax return
• Systems for paying tax
• The role of system assessment
• Sharing the certainty benefit