2 Making information easy to understand
and obtain
16. Many people who contact the Department consider
they get a good service. For example, 92% of people who telephoned
the Department said they were satisfied or very satisfied with
the ease of understanding of their response. Having well designed
and easy to follow forms and information helps taxpayers to understand
and meet their obligations. Some people may need additional help
in obtaining information and using forms, guidance or telephone
helplines. Some are blind or partially sighted, or have hearing
difficulties. There are others whose first language is not English.[17]
17. If taxpayers understand the Department's forms
and guidance they are less likely to make errors in the information
they provide, and are less likely to contact the Department for
additional help. In the National Audit Office's tests of the usability
of 40 forms, one was assessed as difficult (the main inheritance
tax return), six as easy and the remainder as moderate. The Department
is working to improve the design of its forms. In doing so, it
is taking account of the practices of other tax authorities and
suggestions made by the National Audit Office.[18]
18. The Department has already introduced a shorter
and simpler Income Tax Self Assessment return and redesigned the
Coding Notice and the Statement of Account (which explain respectively
how a tax code is calculated and the amount of tax owed). It plans
to complete a review of the full Income Tax return and to redesign
the Inheritance Tax form in 2008.[19]
19. Forms and guidance can be difficult to understand
and use if they contain unfamiliar language. In a sample
of commonly used guidance leaflets, half required a higher than
average reading age. The guidance accompanying nearly all forms
is in complex and heavy language with little illustration, and
some taxpayers interviewed expressed concerns about the copious
supplementary guidance. For example, the main Income Tax Self
Assessment return is accompanied by a 35 page guidance booklet,
while the 4-page short Self Assessment return has 24 pages of
guidance.[20]
20. In improving its forms and guidance, the Department
aims to strike a balance between using simpler language and ensuring
that the information accurately reflects the sometimes complex
tax legislation. It also wants to ensure that taxpayers have sufficient
written information to avoid the need for telephone enquiries.
It nevertheless considered that the technical information could
be simplified without losing accuracy. Reducing the length of
guidance would save paper and help the Department meet its sustainability
commitments.[21]
21. The Department also acknowledges that it needs
to make a lot more progress in helping people whose first language
is not English, and who find it difficult to understand the forms
and guidance. The Department's guidance on tax issues for people
arriving in the United Kingdom requires a reading age of 18. The
Department offers translation services but these are not well
advertised. None of the forms examined by the National Audit Office
mentions the availability of translation services, and in the
National Audit Office's market research only a third of visitors
to enquiry centres were correctly informed that translation services
were available.[22]
22. The Department offers specialist help for people
with disabilities. It provides forms and guidance in alternative
formats such as Braille and special telephone lines for people
with hearing difficulties. All the Department's stationery states
in large print the availability of alternative formats, but these
services are not well advertised on the Department's forms (Figure
2) or website, and its staff are not always aware of services
offered. Blind and partially sighted people face particular difficulties
in accessing information as the Department's website does not
meet Cabinet Office guidelines on accessibility.[23]
Figure 2: Advertising the services offered for people with disabilities
| PERCENTAGE OF FORMS EXAMINED THAT STATE:
|
| that the form is available in Braille
| 10%
|
| that the form is available in large print
| 10%
|
| that the form is available in other formats (audio, floppy disk, CD-rom)
| 0
|
| there are helplines for people with hearing difficulties
| 10%
|
Source: C&AG's Report, paras 2.5-2.6: Figure
12; Figure 13
23. The Department faces difficulties in providing
accessible services for people with disabilities but is making
improvements. Of the 72 enquiry centres visited by the National
Audit Office, 61 had adequate wheelchair access and 58 had facilities
for people with hearing difficulties.[24]
24. Other groups also have needs that the Department
should address. For example, pensioners' tax affairs are becoming
more complex as they may have several sources of income, such
as pensions, interest on investments and part-time employment.
In general, pensioners are also less likely than other groups
to use the website to obtain information and guidance. The Department
is seeking to clarify the needs of different customer groups and
to tailor its support, particularly for those who are more vulnerable
such as pensioners. The Department recognises that some pensioners
may prefer not to use online services and will be flexible in
providing alternative methods of obtaining help.[25]
17 Q 90; C&AG's Report, paras 2.4-2.6, 2.16, 2.19,
2.21, 3.13, 4.15 Back
18
Qq 19, 21, 36; C&AG's Report, para 3.7 Back
19
Qq 19, 21, 30-31; C&AG's Report, para 3.6 Back
20
Qq 62, 82, 99; C&AG's Report, paras 3.10-3.13; Appendix 2 Back
21
Qq 62, 82-84, 98-99; C&AG's Report, para 3.12 Back
22
Q 105; C&AG's Report, paras 2.4, 4.15; Appendix 2 Back
23
Qq 106-110; C&AG's Report, paras 2.5-2.6, 2.21 Back
24
Qq 105, 107-110; C&AG's Report, para 2.16 Back
25
Qq 19, 27-29, 44-46, 58; C&AG's Report, para 2.18; Figure
3 Back
| 
