HMRC has a special unit to collect tax from high net worth individuals who are those with assets of £20m or more. While this special unit gives it a better understanding of the tax affairs and behaviours of these taxpayers it needs to evaluate what approaches are the most effective and to understand the outcome it achieves.
This investigation covers a single, major cause of underpayment error in ESA. This error relates to people whose existing benefit claim was converted to ESA and who were entitled to income-related ESA but were only awarded contribution-based ESA.
As part of the Freedom of Information Publication Scheme, we have gathered the key information about who we are and what we do.
Find out about the innovative ways our expert Modelling Team scrutinise departments’ models.
The Scottish Rate of Income Tax will be introduced from 6 April 2016. This report considers the progress HMRC has made so far.
This report assesses how government is trying to address the underlying issues that make digital transformation so difficult to achieve.
Amyas Morse, the Comptroller and Auditor General, has today issued a report on the 2015-16 accounts of HM Revenue & Customs.
This report assesses how well Ofwat, Ofgem, Ofcom and the FCA measure and report their performance in protecting consumer interests.
This impacts case study shows that HM Revenue & Customs has implemented more than 80% of our 130 recommendations since 2010, leading to significant reduction in tax avoidance and improvements in accountability and governance regarding tax disputes.
It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.
This report considers the value for money of the sale of student loans that entered repayment between 2002 & 2006.
This impacts case study shows how our work on these important policy mechanisms led HM Revenue & Customs and HM Treasury to take action on ensuring tax reliefs are achieving their aims, administered in accordance with risk and are efficient.
It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.
This financial overview looks at what local government in England spends, how this spending is funded and the effect of changes in recent years.
HM Treasury and HMRC do not keep track of tax reliefs intended to change behaviour, or adequately report to Parliament on whether tax reliefs work as expected.
Online fraud is now the most commonly experienced crime in England and Wales, but has been overlooked by government, law enforcement and industry.
There are more than 1000 tax reliefs in the UK tax system. The NAO intends to carry out future work evaluating how they are developed and implemented.
This blog highlights our upcoming good practice guide that’s a ‘how to’ guide for people managing a service. It also includes a separate summary on managing demand.
The Comptroller and Auditor General has reported on the DVLA Trust Statement.
By reducing the number of its offices and moving to a regional centre model HM Revenue & Customs (HMRC) hopes to significantly reduce its running costs and modernise the way it works. HMRC’s original plan has proved unrealistic and is now reconsidering the scope and timing of the programme. Any changes will need to be carefully managed to avoid diminishing the long term value of the strategy.
On 15 January 2018, Carillion declared insolvency and the Official Receiver, an employee of the Insolvency Service, started to liquidate its assets and contracts. This report focuses on the role of the UK government in preparing for and managing the liquidation of Carillion.
The NAO has conducted an investigation into DFID’s approach to tackling fraud, following an increase in the potential risks after the government committed to spend 0.7% of GDP on foreign aid.