HMRCs site allows you to submit your tax return on line. You log in, fill in the information and submit. It is very clear and easy to use and you can save your work and log in again to continue, as many times you want until you have finished. Full marks. Pity though that the notion that tax should be related to "ability to pay" is so entrenched. But what is wrong with "ability to pay"? First, in practice, it means that those with the deepest pockets have the ability to pay for the best professional advice and so exploit the inevitable loopholes in a system that equates "ability to pay" with "income". The second thing wrong is the cost of the system, around £25 billion a year, which amounts to about 6% of the total collected. The third thing is that it penalises work, thrift and honesty. There is a story about a Soviet commissar who was trying to gather crops from the newly established collective farms. His method was to ask how much they needed ...
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