Last month the Government published the above discussion document inviting views on how increased transparency and accessibility to tax information can build greater awareness and understanding of how the system works and how individuals can take a more active role in ensuring they pay the right tax.

The consultation seeks feedback and ideas on how the administration of the personal tax system could be improved to achieve better understanding and make it easier for taxpayers to deal with.

Furthermore, a document describing the next phase of work to explore options for integrating the operation of income tax and National Insurance contributions (“Integrating the operation of income tax and National Insurance contributions: next steps”) is also now available on the HM Treasury website.

This summarises the results of the recent call for evidence, and explains the principles that the Government will apply when considering options for reform. As set out in the paper, the Government is establishing a number of technical working groups with stakeholders to identify and explore reform options. Priority will be to include a range of employers, including small businesses, to ensure that all perspectives are fully represented.

Subject to the outcome of this work, at Budget 2012 the Government intends to provide an update on progress, including the timetable for further rounds of detailed and extensive consultation on any proposed options.

Comments on both consultation documents are requested by 24 February 2012. The documents can be accessed from the HMRC website www.hmrc.gov.uk.