HMRC Case study 2009 The far-reaching 2006 Carter Report, Review of HMRC Online Services, marked a watershed in the relationship of HMRC with its customers. Building on the popularity of established online services, such as the filing of PAYE returns, the report set an ambitious timetable for further measures to increase the use of online services, to promote earlier filing and to provide taxpayers with certainty sooner. A key element of th

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