Off-payroll working tax rules can apply if a worker (sometimes known as a contractor) provides their services to the client through their own limited company or another type of intermediary. The rules aim to make sure that workers who would have been an employee if they were providing their services directly to the client pay … Read more
HM Revenue and Customs
In 2019-20 HM Revenue and Customs collected £636.7 billion in total tax revenues. The amount of tax overdue for payment at 31 March 2020 was £22.4 billion. On 20 March 2020, the government announced measures that deferred future payments of some taxes, in recognition of the financial pressures put on taxpayers as a result of … Read more
This guide uses the NAO’s insights to show what can be done to counter the risk of fraud and error.
2 Mar 2021
This report examines how HM Treasury and HMRC manage tax measures that have an impact on the environment.
12 Feb 2021
The NAO has published this report as part of its statutory responsibilities for auditing HMRC’s collection of Scottish income tax.
22 Jan 2021
The NAO is responsible for auditing HMRC’s collection of Welsh income tax. This is our third report under these responsibilities.
21 Jan 2021
This report describes government’s progress in implementing changes required to manage the border after the end of the transition period.
6 Nov 2020
The C&AG has reported on the 2019-20 accounts of HM Revenue & Customs.
5 Nov 2020
This report examines the implementation of the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme.
23 Oct 2020
This report examines the effectiveness of HMRC’s approach, in partnership with HM Treasury, in reducing the tax gap.
22 Jul 2020