In accordance with the department's legal responsibilities, it has considered whether those plans, and the way they will be implemented, might discriminate against certain customers, contrary to the UK's anti-discrimination legislation.

This Equality Impact Assessment (EQIA) reflects the outcome of that assessment, and invites feedback from individuals and representative bodies of all diversity groups.

In March 2006 Lord Carter published his review of HMRC online services.

It focused on four Heads of Duty (HoD) - Income Tax (for those customers who submitted Self Assessment returns only, PAYE (for employers), Corporation Tax (for incorporated businesses and certain other entities) and VAT (for traders that were registered for VAT and so submitted tax returns).

The report concluded that well designed online services could bring benefits to HMRC's customers, their agents and the Government.

Following public consultation, it was agreed (and confirmed in the 2007 Budget) that online filing would become compulsory in future for Corporation Tax customers; those existing VAT traders whose turnover exceeded GBP100,000, and all those registering for VAT after a given date; and all employers operating full PAYE schemes, in respect of their in-year returns (in addition to their annual returns).

The requirement to file online would be phased in over a period of years. For Self Assessment it was agreed that while customers would be encouraged to file online, there would be no compulsion on them to do so.

However, the filing deadline for paper Self Assessment Returns would be brought forward from 31 January to 31 October, while the filing deadline for online Self Assessment Returns would remain at 31 January.