The key proposals for individuals are:

• Self-management by individuals of most of their tax and social policy affairs through their own secure area in Inland Revenue’s website, much like internet banking. Individuals’ customer service experience would be faster and more certain.
• Use of better technology by employers to reduce errors in the PAYE system. The technology would be supported by Inland Revenue.
• A possible new approach to the taxation of individuals under which, for some, PAYE would be treated as a final tax. This approach would not apply to groups of taxpayers when the PAYE rules may give inaccurate outcomes. Taxpayers who receive additional income, for example, from rents, will still square-up their non-wage and salary income at year–end.
• Discussion around Inland Revenue being more open with tax information to improve the efficiency across government by reducing the need for individuals to provide the same information multiple times. Privacy concerns will be an important consideration for the Government.