Apart from the principles stated below, do you think there are any other principles which ought to be taken into account?
First, the overarching principle is that services must be designed for the customer. Each of the following principles addresses a different aspect of this overriding principle.
- Principle 1: no one size fits all.
- Principle 2: tax compliance and access to entitlements are critical.
- Principle 3: change will not be imposed without careful consideration of the costs and benefits.