Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2021-22 accounts of HM Revenue & Customs. His report focuses on: HMRC performance against its objective of collecting revenue and managing compliance; customer service performance; and the causes and rates of error and fraud in the COVID-19 employment support schemes, in Personal Tax Credits and in Corporation Tax research and development reliefs.
The C&AG has qualified his regularity audit opinion on the 2021-22 Resource Accounts because of material levels of error and fraud in the COVID-19 support schemes, Personal Tax Credits expenditure and Corporation Tax research and development reliefs.
HM Revenue & Customs annual report and accounts 2021-22
The C&AG’s report (pages R1-R62)
Resource accounts and audit certificate (pages 173-180 and 212-257)
