This service was originally developed to be used by tax professionals who spend most of their working life dealing with tax issues and is it is optimised for this type of user. It was only in recent years that they opened the system to "normal taxpayers" and they have been surprised that the system has not proved more popular. However, from my experience (which I will describe below) I can totally understand why people are sticking with the much more user friendly paper based system. I understand why the tax authorities would prefer people to use the on-line system, but they will have to adapt the system significantly if they hope that a large section of the population will be willing to switch.
The first hurdle that users must battle with is the registration process. They need to be careful to avoid fraudulent registrations, but the system they devised is almost guaranteed to take about over a week to complete and hence relatively few normal taxpayers will have enough patience to do it properly.
- When you initially register on their web site you will in a normal enough looking web site registration form. However, when you complete this form you are not really registered you have simply applied for a ROS Access Number (RAN) which is required to progress to the next stage. For security reasons this RAN is printed on a physical piece of paper and then posted to your home address. This is done to ensure that the person applying for access to your tax records is really you (or at least has access to post delivered to your home).
- However, the need to print and post the document ensures that there is a delay of several days before you can move to the next steps which is to apply for your Digital Certificate. When you apply for the certificate, they don't issue it to you straight away, but instead they generate an access password which must be printed out and posted to you. This second postal interaction doesn't really increase security, because anyone who can intercept the first letter will probably be equally able to intercept the second.
- In any case, you must wait until your password arrives in the post before you can retrieve your Digital Certificate and begin using the system.
The first year I decided to try filing my tax return on-line I was full of enthusiasm. When I had all of my documents ready to file a tax return, I was disappointed, but not surprised that I had to wait for the first postal step. However, when the letter arrived with the revenue access number I was frustrated that I could not complete the form straight away and so I completed the return on paper before the second letter arrived.
The next time I thought about the ROS system was when it was time to file a return for the following year. I found the old letter in my file with the access code to retrieve my certificate. Unfortunately when I tried using it I was told that the password had expired. Therefore I went back to using the paper system for another year.
The third year I decided that I should be a little more patient and so I completed the registration system from scratch. This time I encountered technical issues when I went to retrieve my password. The system gave me the unhelpful message "Something has gone wrong. Please contact the ROS HelpDesk". In fairness, the people operating the help desk were very responsive and did their best to help. However, it was hard for them to diagnose the cause of the problem from this generic message.
- Their first suggestion was that the browser I was using might not be a supported one. They supplied me with a list of supported browser versions. I tried three of the browsers on their list but all of them gave me the exact same error message.
- The next guess from the help desk people was that it might be an issue caused by the operating system I was using. They suggested that I try again on a Windows system. Since I would never destroy a good PC, by installing Windows on it, I was forced to create a Windows virtual machine image that I could use exclusively for accessing the ROS system,
- Unfortunately when I tried accessing the system from the windows system it was still telling me "something has gone wrong". When I told this to the help desk, their next suggestion was to try updating the version of Java installed on the machine. Luckily this suggestion worked and after a delay of 3 weeks I was finally able to use the ROS system.
I think that there are a few simple changes that could be implemented to make the ROS system easier to use for non-professionals:
- If they abandoned the use of private digital certificates it would simplify the registration process and also allow them to be much more fussy about the details of the software used to access them. Most banks think that normal SSL encryption is secure enough for their web interfaces, so surely the revenue site should go along with this concensus.
- It would be helpful if the web site gave more helpful error messages. As a software developer I appreciate that it can be difficult to generate meaningful error messages, but surely they could do better than the simple "something has gone wrong".
- It would also make life easier if they added an option to summarise the user's environment and email it to the help desk people so that they could see all of the relevant details at one glance. The help desk people were simply guessing in the dark about what might be the cause of my problem, because there was no better way for them to diagnose the problem.