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National Audit Office report: HM Revenue & Customs 2020-21 Accounts

HM Revenue & Customs 2020-21 Accounts

Gareth Davies, the Comptroller and Auditor General of the National Audit Office, has reported on the 2020-21 accounts of HM Revenue & Customs.

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

Audit report

Resource accounts and audit certificate (pages 213-219)

Trust Statement audit report (on the revenue recorded by HMRC for taxes and duties in 2020-21, pages 208-212)

 

Publication details:

Published date: November 4, 2021