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  1. Local government financial sustainability

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    Pressured public services and delays to reform the funding system are contributing to local authorities’ finances becoming unsustainable.

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

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    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.

  5. 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.

  6. Green Homes Grant Voucher Scheme

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    This report examines the performance, implementation, procurement and management of the Green Homes Grant scheme.

  7. Universal Credit advances fraud

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    This report outlines the extent of Universal Credit advances fraud and the DWP’s actions to detect, recover and prevent it.

  8. Whole of Government Accounts 2017-18

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    The Whole of Government Accounts consolidates the public sector’s accounts to produce a picture of the UK’s public finances.

  10. DVLA Annual Report & Accounts 2022-23

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    The C&AG has released his annual report on the Driver & Vehicle Licensing Agency’s collection of Vehicle Excise Duty.

  13. Investigation into the Bounce Back Loan Scheme

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    This investigation describes the scheme’s purpose and how it functions, performance to date, and how government manages value-for-money risks.

  14. A Short Guide to HM Revenue & Customs

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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.

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

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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.

  18. Tackling problem debt

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    This report aims to evaluate and conclude on HM Treasury’s overall approach to over-indebtedness.