Investigation into the implementation of IR35 tax reforms
Published on:This investigation sets out how HMRC introduced the 2017 IR35 reforms, and what lessons it has learned and taken forward.
This investigation sets out how HMRC introduced the 2017 IR35 reforms, and what lessons it has learned and taken forward.
The progress made by a programme to modernise the Disclosure and Barring Service.
In December 2015 a five year contract, worth around £800 million between UnitingCare Partnership and Cambridgeshire and Peterborough clinical commissioning group collapsed after only 8 months because it ran into financial difficulties. NAO examined the design, procurement and operation of the contract and the events that led to its termination.
This report examines the progress made in improving the timeliness of auditor reporting on English local public bodies’ financial statements. Delays in completing audited accounts can have significant implications for local accountability and the effective management of public money.
The government is selling assets on an unprecedented scale but, given the equally large scale of its new loans and other initiatives, the overall projected net effect is a £200m increase in borrowing.
This report looks at the Office for Student’s responsibilities for financial regulation of higher education providers.
Full cost recovery remains an important principle for financial relationships between government and the third sector, but government departments have found difficulties in translating the principle into practice, according to a review published today by the National Audit Office. Today’s review examines the progress made by central government departments in ensuring that, by April 2006, […]
This interactive publication summarises examples of ways our work has led to financial and non-financial impacts.
Being able to measure performance is a key step to managing performance. Most organisations in the public and private sectors use formal performance frameworks as a means to secure coherent performance management and report progress to their boards.
This report examines the extent to which the regulation of private renting supports DLUHC’s aim to ensure fairness for renters.
Sir John Bourn, head of the National Audit Office (NAO), reported today that substantial improvements are needed in the way government departments provide funding to Third Sector Organisations (TSOs) to deliver public services. A 2002 Treasury Review made numerous recommendations aimed at improving funding practices relating to TSOs. These recommendations have in the main been […]
The Department has committed electricity consumers and taxpayers to a high cost and risky deal in a changing energy marketplace. We cannot say the Department has maximised the chances that it will achieve value for money.
The public sector should plan more carefully how it disposes of its growing volume of personal computers and associated equipment, according to a report out today by the National Audit Office. The efficient, legal and socially responsible disposal of such equipment is an increasingly important issue for the public sector. Many public bodies have limited […]
Local authorities should work more collaboratively with voluntary and community organisations to help them improve the delivery of public services, according to a report out today by the National Audit Office. The report looked at whether Local Area Agreements (LAAs) are helping to promote better value for money in the way government works with the […]
The Cabinet Office has not yet established a clear role for itself in coordinating and leading departments’ efforts to protect their information, according to the National Audit Office. Today’s report found that its ambition to undertake such a role is weakened by the limited information which departments collect on their security costs, performance and risks. […]
This impacts case study shows how we worked with departments to provide input to their drafting of accountability, assurance and evaluation frameworks, resulting in wider consultation and a more robust system.
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.
The government is underprepared for extreme weather events, such as severe floods, which have the potential to cause significant disruption, a new report by the National Audit Office (NAO) says.
This interactive publication presents the results of our survey of central government digital leaders’ views and suggests areas for further consideration.
The public sector could save annually over £220 million in food and catering costs by 2010-11, while raising nutritional standards and increasing sustainability, Sir John Bourn, head of the National Audit Office, has reported today. In particular, there is significant scope for improvement by increasing joined up procurement, implementing good practice, enhancing the roles and […]
The NAO acknowledges the vital role played by inspectorates but identifies inconsistency in the extent to which they are independent of government and in their reporting arrangements, which can limit their impact.