Her Majesty’s Revenue and Customs continues to make progress in ensuring that income tax levied under the Scottish rate will be assessed and collected properly, but still faces significant challenges to ensure that all Scottish taxpayers are correctly identified
HMRC has met its targets to raise more tax revenue in the short-term; however, an estimated £16 billion is lost to tax fraud each year. HMRC needs to improve the way it uses data and analysis to understand the effect of its actions to tackle fraud.
Find out about the innovative ways our expert Modelling Team scrutinise departments’ models.
This report assesses how government is trying to address the underlying issues that make digital transformation so difficult to achieve.
The NAO have investigated concerns that online sellers outside the EU are avoiding charging VAT.
This report assesses how well Ofwat, Ofgem, Ofcom and the FCA measure and report their performance in protecting consumer interests.
This Departmental Overview looks at HM Revenue & Customs (HMRC) and summarises its performance during the year ended March 2016, together with our recent reports on it.
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.
The Scottish Rate of Income Tax will be introduced from 6 April 2016. This report considers the progress HMRC has made so far.
Amyas Morse, the Comptroller and Auditor General, has today issued a report on the 2015-16 accounts of HM Revenue & Customs.
This financial overview looks at what local government in England spends, how this spending is funded and the effect of changes in recent years.
Online fraud is now the most commonly experienced crime in England and Wales, but has been overlooked by government, law enforcement and industry.
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.
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.
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.
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.
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.