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. The C&AG has qualified his regularity audit opinion on the 2017-18 Resource Accounts because of material levels of error and fraud in the Personal Tax Credits expenditure.
Audit report (R1- 61)
Resource accounts audit certificate (pages 160-163)
Trust Statement audit report (on the revenue recorded by HMRC for taxes and duties in 2017-18). Pages 156-158