Make the tax year match the calendar year

If you want chapter and verse you could make a Freedom of Information request to HMRC for papers appraising what would be involved.

But I think the key question is what are the benefits (other than being tidy in getting away from the odd effect Lady Day plus the move to the Gregorian calendar) to set against the clear costs and disbenefits such as:

a. direct cost of transition to HMRC, taxpayers, employers and third parties (eg banks) b. complexity of transitional provisions for the "short" tax year with (presumably) allowances and rate bands reduced pro rata with further costs.

Bear in mind that the Irish changed their tax year (IIRC) only as part of the introduction of the Euro from 1 January (with the prospect of even more complicated transitional provisions for that).

Yes - inertia!

Having to do all the year-end buggering about when people would rather be winding down for Christmas?

Pete

Basically the hassle of making the change would be a lot more than any benefits from doing it. I guess that if we ever join the Euro, that would be when the change happens.

If that were a good reason not to do it, we wouldn't be so eagerly embroiled in the fight against identity theft, money laundering, and terrorism.