Gareth Davies, the Comptroller and Auditor General (C&AG) of the National Audit Office, has reported on the 2020-2021 accounts of the Home Office.

The C&AG’s report on accounts highlights that the Home Office owe HMRC money for its IR35 legislation obligations for off-payroll arrangements. It also has a suspended penalty as a result of non-compliance with this legislation.

The C&AG’s report on the Home Office Trust accounts highlights the steps taken by the Home Office to improve their data collection, to get a better understanding of the likelihood of the money owed to them being repaid.

Annual report and accounts

Audit certificate and report (pages 134- 139)

Home Office Trust audit certificate and report (pages 186-190)

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