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Tax and duties

The NAO audits HM Revenue & Customs' (HMRC) £4 billion-plus annual expenditure, and through the Trust Statement the approximately £450 billion of revenues and £30 billion expenditure on the taxes and duties it manages. HMRC administers the majority of UK taxes, as well as national insurance contributions, EU customs requirements, and tax credits.

'Section 2' audits determine whether HMRC’s regulations and procedures are able to check effectively on the assessment, collection and allocation of revenue.

Showing 1 - 10 of 88 results. Order by: Most recent Alphabetical

Tax Form

The effective management of tax reliefs

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.

Sector(s):

Published:
21 Nov 2014

Computer Code

Managing and replacing the Aspire contract

There are serious risks to HMRC’s business if the programme to replace the Aspire contract fails to meet its objectives by June 2017, when the contract ends.

Sector(s): ,

Published:
22 Jul 2014

NAO

Her Majesty’s Revenue & Customs 2013-14 accounts

The report covers HMRC’s progress in operating the PAYE service, its implementation of its new Real Time Information service and its performance in tax collection and in reducing error and fraud in personal tax credits.

Sector(s):

Published:
3 Jul 2014

Tax Form

Tax reliefs

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.

Sector(s): ,

Published:
28 Mar 2014

Fifty pound bank note

Managing debt owed to central government

Government is owed a large amount of money but has no overall view of its debt reduction objectives nor of the financial risk that the debt poses.

Sector(s): , ,

Published:
14 Feb 2014

NAO logo

Northern Ireland National Insurance Fund Account

The NAO welcomes the progress being made by the Northern Ireland Social Security Agency in reducing levels of fraud and error in benefit payments.

Sector(s):

Published:
18 Dec 2013

NAO logo

2012-13 review of the data systems for HM Revenue and Customs

Review of a sample of the data systems underpinning the input and impact indicators in HM Revenue & Customs’ Business Plan, Common Areas of Spend and wider management information.
This review was carried out on the 2012-15 Business Plan. Revised Business Plans were issued in June 2013.

Sector(s):

Performance Improvement area(s):

Published:
29 Aug 2013

Call centre staff

Confirmed impacts: NAO report helps HMRC improve customer service

Within the programme of improvement already started by HMRC, the NAO helped ensure that, in January 2013, HMRC committed to improving customer service.

This NAO impacts case study represents one example where there has been some beneficial change, whether financial or non-financial, resulting from our involvement.

Sector(s):

Performance Improvement area(s):

Published:
16 Jul 2013

NAO logo

HM Revenue and Customs: 2012-13 accounts, report by the Comptroller and Auditor General

The report details progress by HMRC in stabilising and operating the PAYE service and its progress towards the implementation of its new Real Time Information service. The report also covers HMRC’s performance in tackling VAT fraud, and in reducing error and fraud in personal tax credits.

Sector(s):

Published:
2 Jul 2013

Packet of Cigarettes

Progress in tackling tobacco smuggling

Tobacco smuggling is a significant threat to tax revenues. HMRC’s renewed strategy sets out the right measures but the Department’s performance is disappointing.

Sector(s):

Published:
6 Jun 2013

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