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 77 results. Order by: Most recent Alphabetical

Tackling tax credits error and fraud

HMRC has improved its approach to tackling error and fraud in tax credits but still lost £2.3 billion in 2010-11.

Sector(s): Tax and duties

Performance Improvement area(s): Fraud prevention

Published:
14 Feb 2013

HM Revenue and Customs: Progress on reducing costs

In 2011-12 HMRC maintained its performance while reducing staff and spending but it is too early to tell what the long-term impact of cost reduction will be.

Sector(s): Tax and duties

Performance Improvement area(s): Structured cost reduction

Published:
7 Feb 2013

HM Revenue & Customs: Customer service performance

Despite some welcome improvements, HMRC’s performance in answering calls from the public is poor value for money.

Sector(s): Tax and duties

Published:
18 Dec 2012

Tax avoidance: tackling marketed avoidance schemes

HMRC is making some headway in reducing opportunities for tax avoidance, but over 100 new schemes have been disclosed in each of the last four years.

Sector(s): Tax and duties

Published:
21 Nov 2012

Departmental Overview: A summary of the NAO’s work on HM Revenue and Customs 2011-12

This Departmental Overview is one of 15 we are producing covering our work on each major government department. It summarises our work on HM Revenue and Customs during 2011-12.

Sector(s): Select Committee Work, Tax and duties

Performance Improvement area(s): Departmental Overviews

Published:
16 Oct 2012

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.

Sector(s): Tax and duties

Performance Improvement area(s): Data assurance summary reports

Published:
1 Aug 2012

C&AG report: HM Revenue and Customs 2011-12 accounts

HMRC’s progress in stabilising the PAYE service, its performance in managing tax debt; and its progress in tackling tax credit overpayment.

Sector(s): Tax and duties

Published:
28 Jun 2012

Settling large tax disputes

Following review by a former tax judge, the NAO concludes that all five settlements were reasonable but there is concern over the settlement processes.

Sector(s): Tax and duties

Published:
14 Jun 2012

HMRC The compliance and enforcement programme

A major HMRC programme to improve the way it tackles evasion delivered £4.32 billion of additional tax yield, reduced staff numbers and improved compliance work. However the Department is not yet exploiting the full potential of its new systems.

Sector(s): Tax and duties

Published:
1 Mar 2012

HM Revenue and Customs Renewed Alcohol Strategy: A progress report

HMRC’s renewed strategy for dealing with alcohol duty fraud is a significant improvement on the previous strategy. However, the Department needs a reliable estimate of the tax gaps for beer and wine; and to tackle successfully the illicit diversion of duty-unpaid alcohol back into the UK market.

Sector(s): Tax and duties

Published:
25 Jan 2012

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Tax and duties