Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2020-21 accounts of HM Revenue & Customs. His report focuses on: HMRC’s performance against its objective of collecting revenue and managing compliance; customer service performance; HMRC’s approach to the strategic challenges it faces; and the causes and rates of error and fraud in the COVID-19 support schemes, in Personal Tax Credits and in Corporation Tax research and development reliefs.
The C&AG has qualified his regularity audit opinion on the 2020-21 Resource Accounts because of material levels of error and fraud in the COVID-19 support schemes, Personal Tax Credits expenditure and Corporation Tax research and development reliefs.
HM Revenue & Customs annual report and accounts 2020-21