Drivers of cost in the tax system
Winter 2024/25The tax system costs HMRC billions of pounds a year to administer. We will look at what the factors affecting costs are.
The tax system costs HMRC billions of pounds a year to administer. We will look at what the factors affecting costs are.
Although government provides billions in tax reliefs each year to encourage growth, it does not monitor or evaluate them closely enough.
This report examines HMRC’s administration of Scottish income tax, covering the 2021-22 final outturn and the 2022-23 provisional estimate.
The UK is losing billions of pounds a year due to tax evasion by small businesses, which can easily exploit weaknesses in government systems.
Our report has found that repeated delays have undermined credibility and increased costs of HMRC’s flagship tax transformation programme.
This report examines HMRC’s administration of Welsh rates of income tax, covering the 2021-22 final outturn and 2022-23 provisional estimate.
Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on HMRC’s 2023-24 accounts.
Fraud and error cost the taxpayer billions of pounds each year – but most of the potential loss goes undetected. Based on the Public Sector Fraud Authority’s (PSFA) methodology, we estimate that fraud and error cost the taxpayer £55 billion to £81 billion in 2023-24. Only a fraction of this is detected and known about […]
This report examines the extent to which HMRC is well-placed to manage its compliance work following the pandemic, including future risks and challenges.
There is no central coordinated approach when government sets up new compensation schemes resulting in a relatively slow, ad-hoc approach.
This report examines HMRC’s administration of Welsh income tax.
Government has improved its administration of grants, but it has further to go to optimise the value for money of its schemes.
This report examines HMRC’s administration of Scottish income tax.
The Digital Services Tax has raised more revenue than forecast by the Government and increased the amount of UK tax paid by big digital companies. HMRC’s compliance work is ongoing and it has yet to identify any non-compliance among business groups, according to a report by the National Audit Office.
Gareth Davies, head of the National Audit Office, has reported on the 2023-24 accounts of the Department for Work and Pensions.
Gareth Davies, the Comptroller and Auditor General (C&AG) of the NAO, has reported on the 2022-23 accounts of HMRC.
An upcoming NAO report will consider whether UKRI’s management of its grants and loans is in line with the principles of good funding support.
We set out seven high level lessons with recommendations on what the government can do now so that it will better prevent fraud and maintain standards during an emergency.
Energy bills support successfully protected many people and businesses during 2022 and 2023 from rising energy prices.
This investigation sets out how HMRC introduced the 2017 IR35 reforms, and what lessons it has learned and taken forward.