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.

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Her Majesty’s Revenue & Customs annual report and accounts 2017-18

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

“HMRC is primarily in the business of bringing in tax revenue, and numbers are up for 2017-18 which is good news. Of course it needs to be vigilant on fraud and error, which is rising in Tax Credits, and on customer service.

I welcome HMRC’s recognition of the need for prioritisation, to balance Brexit pressures and other elements of its change portfolio. It is too soon to determine how effective the execution of these plans proves to be in terms of value for money.”

Amyas Morse, head of the National Audit Office


Publication details

  • HC: 1222

Press release

View press release (12 Jul 2018)

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