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
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 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
The C&AG has reported on the 2019-20 accounts of HM Revenue & Customs.
5 Nov 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