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<p>HM Revenue & Customs (HMRC) delivered Simple Assessment to a small number of
customers in 2017. Due to the need to prioritise EU exit, HMRC temporarily suspended
further work to extend the service to a larger number of customers. The service remains
active for the original user base, and further enhancements are being made this financial
year. HMRC are reviewing whether to make further investments into the service in the
context of the Spending Review.</p><p> </p><p>HMRC have long had a delivery plan for
the dynamic coding-out of debt project. The service was successfully introduced for
a number of taxation scenarios that cause an over- or under-payment of PAYE.</p><p>
</p><p>After the closure of the Making Tax Digital for Individuals Programme, which
included a wider dynamic coding option, and resource reallocation to EU exit, a new
IT solution was required for this Budget 2017 project. HMRC remain committed to delivering
this project. Further work on the wider dynamic coding activities will be considered
as part of wider Spending Review planning.</p>
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