Under the Government of Wales Act 2006 the NAO produces an annual report for the Welsh Assembly on HM Revenue and Customs’ (HMRC’s) administration of the Welsh rate of income tax. This year, we will report on HMRC’s estimate of the revenue attributable to Wales during 2019-20, following the introduction of the Welsh rates of … Read more
HM Revenue and Customs
Under the Scotland Act 1998 the NAO produces an annual report for the Scottish Parliament on HM Revenue and Customs’ (HMRC’s) administration of Scottish income tax. This year we will be reporting on the calculation of the final revenue attributable to Scotland for 2018-19 under the Scottish income tax powers and HMRC’s estimate of the … Read more
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
Tax measures which have an environmental impact act alongside government’s wider environmental objectives. As these objectives have become more ambitious, the role of the tax system may become more important. HM Treasury’s 2020-21 review into funding the transition to a net zero greenhouse gas economy explicitly plans to “consider the full range of government levers, … Read more
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
The NAO is publishing a suite of Departmental Overviews, one for each government department and a selection of cross-government issues, to assist House of Commons Select Committees and Members of Parliament.
2 Apr 2020
This report examines the effectiveness of HM Treasury’s and HMRC’s use of their resources in the management of tax expenditures.
14 Feb 2020
This report considers the administration of the Scottish income tax in 2018-19.
8 Jan 2020