Search results for 'Tax and revenue'

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  2. Administration of Scottish income tax 2019-20

    Report Value for money

    Published on:

    The NAO has published this report as part of its statutory responsibilities for auditing HMRC’s collection of Scottish income tax.

  3. Departmental Overview: HM Revenue & Customs 2019

    Overview Departmental overview

    Published on:

    Our guide focuses on HMRC’s responsibilities and how it spends its money, key developments in its and findings from our recent reports.

  5. The management of tax expenditures

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    Published on:

    This report examines the effectiveness of HM Treasury’s and HMRC’s use of their resources in the management of tax expenditures.

  7. Environmental tax measures

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    This report examines how HM Treasury and HMRC manage tax measures that have an impact on the environment.

  15. The Customs Declaration Service: a progress update

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    This report provides an update on HMRC’s progress with the Customs Declaration Service (CDS) since July 2017. We consider the deliverability of the CDS programme and highlight the risks and issues HMRC needs to manage to fully implement CDS by January 2019.

  16. Her Majesty’s Revenue & Customs annual accounts 2017-18

    Report Financial audit

    Published on:

    Amyas Morse, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2017-18 accounts of HM Revenue & Customs. His report focuses on tax revenue; Personal Tax Credits and Child Benefit error and fraud; and HMRC’s digital transformation programme.

  18. The administration of the Scottish Rate of Income Tax 2016-17

    Report Value for money

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    Maintaining accurate address records of the 2.6 million Scottish taxpayers remains the biggest risk facing HM Revenue & Customs in ensuring that Scottish income tax is assessed and collected properly.

  19. A Short Guide to HM Revenue & Customs

    Overview Short guide

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    The NAO is publishing a suite of short guides for the new Parliament, one for each government department and a selection of cross-government issues, to assist House of Commons select committees and members of Parliament.