Administration of Scottish income tax 2022-23
Published on:This report examines HMRC’s administration of Scottish income tax, covering the 2021-22 final outturn and the 2022-23 provisional estimate.
This report examines HMRC’s administration of Scottish income tax, covering the 2021-22 final outturn and the 2022-23 provisional estimate.
Although government provides billions in tax reliefs each year to encourage growth, it does not monitor or evaluate them closely enough.
We will examine whether HMRC is well-placed to tackle tax evasion in the retail sector and online services.
This report examines HMRC’s administration of Welsh rates of income tax, covering the 2021-22 final outturn and 2022-23 provisional estimate.
Our report has found that repeated delays have undermined credibility and increased costs of HMRC’s flagship tax transformation programme.
Gareth Davies, the Comptroller and Auditor General (C&AG) of the NAO, has reported on the 2022-23 accounts of HMRC.
We will draw out lessons from our work to show how improvements to the government’s planning and spending framework would support better value for taxpayers’ money in the long term.
This report examines the extent to which HMRC is well-placed to manage its compliance work following the pandemic, including future risks and challenges.
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.
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.
We are developing a guide for counter-fraud practitioners to help them understand good practice in fraud and error reporting.
This report examines HMRC’s administration of Scottish income tax.
This report examines HMRC’s administration of Welsh income tax.
Governance and oversight of franchised higher education provision needs to be strengthened following instances of fraud and abuse in the sector.
This report looks at tax-free savings accounts for 6.3 million children born between 2002 and 2011, into which the government paid £2bn.
This report considers how well HMRC has managed tax debt through the pandemic.
This investigation sets out how HMRC introduced the 2017 IR35 reforms, and what lessons it has learned and taken forward.
This report examines HMRC’s administration of Scottish income tax.
Gareth Davies, the head of the NAO, has reported on the DWP’s 2022-23 accounts and has qualified his audit opinion.
Gareth Davies, the C&AG of the National Audit Office, has reported on the 2021-22 accounts of HM Revenue & Customs (HMRC).