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  1. Progress in implementing Universal Credit

    Report Value for money

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    One in five people on Tax Credits who were invited to move to Universal Credit (UC) did not then claim UC and had their benefits stopped.

  2. Environmental tax measures

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    This report examines how HM Treasury and HMRC manage tax measures that have an impact on the environment.

  3. Tackling the tax gap

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    This report examines the effectiveness of HMRC’s approach, in partnership with HM Treasury, in reducing the tax gap.

  6. Levelling up funding to local government

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    Government is funding thousands of levelling up projects across the UK. But many of these deadlines are unlikely to be met.

  7. HM Revenue & Customs 2020-21 Accounts

    Report Financial audit

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

  9. Making public money work harder

    Insight Lessons learned

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    We have used our insights to highlight the biggest opportunities for spending public money more efficiently and effectively.

  10. Administration of Scottish income tax 2019-20

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    The NAO has published this report as part of its statutory responsibilities for auditing HMRC’s collection of Scottish income tax.

  11. Administration of Welsh income tax 2019-20

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    The NAO is responsible for auditing HMRC’s collection of Welsh income tax. This is our third report under these responsibilities.

  12. COVID-19 business grant schemes

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    This report looks at BEIS’s oversight of the schemes, its understanding of what the schemes achieved, and how well it worked with local authorities.

  16. The management of tax expenditures

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    This report examines the effectiveness of HM Treasury’s and HMRC’s use of their resources in the management of tax expenditures.

  19. Departmental Overview: HM Revenue & Customs 2019

    Overview Departmental overview

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    Our guide focuses on HMRC’s responsibilities and how it spends its money, key developments in its and findings from our recent reports.