Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2022-23 accounts of HM Revenue & Customs. His report focuses on:
- HMRC’S performance against its objective of collecting revenues and managing compliance, the main components of the £814.0 billion raised in 2022-23 and HMRC’s customer service and debt management performance
- the basis of the C&AG’s qualification of his opinion on the regularity of HMRC’s Resource Accounts in relation to error and fraud in Corporation Tax research and development reliefs
- the basis of the C&AG’s qualification of his opinion on the regularity of HMRC’s Resource Accounts in relation to error and fraud in Personal Tax Credits
The C&AG has qualified his opinion on the regularity of HMRC’s 2022-23 Resource Accounts due to the material level of error and fraud in Corporation Tax research and development reliefs.
HM Revenue & Customs annual report and accounts 2022-23
The C&AG’s report (pages R1-R49)
Resource accounts and audit certificate (pages 182 to 195 and 226 to 278)
