Administration of Scottish Income Tax 2017-18
Published on:This report considers the administration of the Scottish income tax in 2017-18.
Search results for 'Tax'
Showing 41 - 60 of 605 results
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The administration of the Scottish Rate of Income Tax 2016-17
Published on:Maintaining accurate address records of the 2.6 million Scottish taxpayers remains the biggest risk facing HM Revenue & Customs in ensuring that Scottish income tax is assessed and collected properly.
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The administration of the Scottish Rate of Income Tax 2016-17
Published on:Maintaining accurate address records of the 2.6 million Scottish taxpayers remains the biggest risk facing HM Revenue & Customs in ensuring that Scottish income tax is assessed and collected properly.
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The administration of the Scottish Rate of Income Tax 2015-16
Published on:Her Majesty’s Revenue and Customs continues to make progress in ensuring that income tax levied under the Scottish rate will be assessed and collected properly, but still faces significant challenges to ensure that all Scottish taxpayers are correctly identified
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The administration of the Scottish Rate of Income Tax 2015-16
Published on:Her Majesty’s Revenue and Customs continues to make progress in ensuring that income tax levied under the Scottish rate will be assessed and collected properly, but still faces significant challenges to ensure that all Scottish taxpayers are correctly identified
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HMRC’s approach to collecting tax from high net worth individuals
Published on:HMRC has a special unit to collect tax from high net worth individuals who are those with assets of £20m or more. While this special unit gives it a better understanding of the tax affairs and behaviours of these taxpayers it needs to evaluate what approaches are the most effective and to understand the outcome it achieves.
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HMRC’s approach to collecting tax from high net worth individuals
Published on:HMRC has a special unit to collect tax from high net worth individuals who are those with assets of £20m or more. While this special unit gives it a better understanding of the tax affairs and behaviours of these taxpayers it needs to evaluate what approaches are the most effective and to understand the outcome it achieves.
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The quality of service for personal taxpayers
Published on:HMRC aimed to move more customers online thereby reducing staff costs but significant numbers of staff were let go before technical improvements were completed leading to a collapse in service quality in 2015. Services have since improved.
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The quality of service for personal taxpayers
Published on:HMRC aimed to move more customers online thereby reducing staff costs but significant numbers of staff were let go before technical improvements were completed leading to a collapse in service quality in 2015. Services have since improved.
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Accountability to Parliament for taxpayers’ money
Published on:The incentives on government Accounting Officers to prioritise value for money are weak compared to those associated with the day-to-day job of satisfying Ministers.
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Accountability to Parliament for taxpayers’ money
Published on:The incentives on government Accounting Officers to prioritise value for money are weak compared to those associated with the day-to-day job of satisfying Ministers.
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Tackling tax fraud: how HMRC responds to tax evasion, the hidden economy and criminal attacks
Published on:HMRC has met its targets to raise more tax revenue in the short-term; however, an estimated £16 billion is lost to tax fraud each year. HMRC needs to improve the way it uses data and analysis to understand the effect of its actions to tackle fraud.
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The administration of the Scottish Rate of Income Tax 2014-15
Published on:The Scottish Rate of Income Tax will be introduced from 6 April 2016. This report considers the progress HMRC has made so far.
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Confirmed impacts: Encouraging the effective management of tax reliefs
Published on:This impacts case study shows how our work on these important policy mechanisms led HM Revenue & Customs and HM Treasury to take action on ensuring tax reliefs are achieving their aims, administered in accordance with risk and are efficient.
It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.
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Confirmed impacts: Increasing the effectiveness of tax collection
Published on:This impacts case study shows that HM Revenue & Customs has implemented more than 80% of our 130 recommendations since 2010, leading to significant reduction in tax avoidance and improvements in accountability and governance regarding tax disputes.
It is one example of financial or non-financial benefits realised in 2014 as a result of our involvement, all of which are set out in our interactive PDF.
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Increasing the effectiveness of tax collection: a stocktake of progress since 2010
Published on:HMRC has made good progress towards maximising revenue and making cost savings but also needs to do much more to improve its customer service.
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The effective management of tax reliefs
Published on:HM Treasury and HMRC do not keep track of tax reliefs intended to change behaviour, or adequately report to Parliament on whether tax reliefs work as expected.
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Tax reliefs
Published on:There are more than 1000 tax reliefs in the UK tax system. The NAO intends to carry out future work evaluating how they are developed and implemented.
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Council Tax Support
Published on:Not all local authorities’ Council Tax support scheme will achieve the objectives outlined by the Department of Communities and Local Government.
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Taxpayer support for UK banks: FAQs
Between 2007 and 2010, HM Treasury made a series of large financial interventions to support the financial stability of UK banking. This page sets out the work the NAO has done on the banking interventions and answers some frequently asked questions.