Whatever other reactions there have been, the referendum result has sparked a great deal of uncertainty.

In terms of any impact on tax, I shall watch for developments and communicate points most likely to affect my clients.

Just before the referendum, George Osborne warned that leaving would necessitate considerable tax rises. There is a possibility of a post-referendum budget (which was always possible, whatever the result). However we are still waiting to hear anything from a chancellor following the referendum. My impression is that the powers that (for now) be gave far more attention to preparing for a ‘remain’ result than to contingency planning in case of a ‘leave’ outcome.

A reminder amid everything else happening that the rules for the 5 April 2016 tax return, due to reach HMRC between now and 31 January 2017, are already set. A change to current rules (to affect the following return, for the tax year we are now in) is very unusual, though not unheard of.

Business, as far as possible, as usual for now, as we wait for further developments.

Plans have been announced to bring all taxpayers into a new digital system between 2016 and 2020.

The promise is that ‘digital accounts’ will be simple, secure, personalised to the taxpayer, and accessible through the digital device of their choice. Some information needed by HMRC will enter the digital accounts automatically (eg from PAYE records). There are indications that there may be exceptions for taxpayers for whom it would be difficult, or expensive, to use the new system, but not yet what these exceptions are.

There is a move to take many taxpayers out of Self Assessment, with no need to submit any form of return. I would welcome a simplification, however I think this would be unlikely to apply to many of my clients.

There is also a promise to make systems available to tax advisers (‘agents’) whom taxpayers wish to use. As yet, these are not available.

My intention is to continue to offer an equivalent service to my clients once they undergo the compulsory move into the new system, that is, to prepare their tax returns and assist them in submitting correct information to HMRC, let them know the correct tax to pay, deal with HMRC on their behalf where they wish, and help them keep their tax up to date and plan in ways that are tax efficient. How, whether, and at what price,  I can do this does depend on what online systems are in place to allow this. All contracts with clients will need to be reissued at this time depending on what is needed, and what I can offer.

Last year’s announcement that the self-employed would be asked for four submissions of information per year has been debated in Parliament and I hope there will be more detail on this soon. If and when this is brought in, this would clearly have an impact on my work patterns and volume of work. I am therefore keeping my client list but not taking on extra clients for the time being.

I am keeping as up to date as possible with developments. I have spoken to my tax-return software supplier (who wish to continue to supply software for return preparation, but do not yet know what will be required). I attended a recent update by HMRC on how tax advisers will fit into the new regime. I am considering an approach to HMRC highlighting the need for a smooth transition with full access for chosen tax advisers.

You may have read that during the Autumn Statement a plan was announced to require all self-employed taxpayers to make four income tax returns per year by 2020.

My immediate reaction was that this, in the very scant detail it was mentioned, would not be positive. I welcome genuine tax simplification, whether to rules or processes, but I couldn’t immediately see how this would simplify anything. And this is such a big change that I would have preferred a public consultation period before any decision.

Having signed a petition to ask for reconsideration of this this move to be debated in Parliament, I have received today a message that it is scheduled for debate on 25 January.

The January date does not make it a convenient time for anyone working in personal tax to stay up to the minute with developments! There may be some press reports during the days following. But I shall post again with a summary during February. Depending on what unfolds, I shall also consider writing to the Government, outlining the potential impact on current clients and my own personal tax work.