Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2018-19 accounts of HM Revenue & Customs. His report focuses on: HMRC’s performance against its objective of collecting revenues; the income tax system; and HMRC’s approach to managing fraud, error and debt in Personal Tax Credits and Child Benefit. The C&AG has qualified his regularity audit opinion on the 2018-19 Resource Accounts because of material levels of error and fraud in Personal Tax Credits expenditure.
Her Majesty’s Revenue & Customs annual report and accounts 2018-19
Audit report (pages R4-R53)
Resource accounts audit certificate (pages 169-172)
Trust Statement audit report (on the revenue recorded by HMRC for taxes and duties in 2018-19, pages 166-168)