Review of a sample of the data systems underpinning the input and impact indicators in HM Revenue & Customs’ Business Plan, Common Areas of Spend and wider management information.
This review was carried out on the 2012-15 Business Plan. Revised Business Plans were issued in June 2013.
The NAO is publishing a suite of short guides, one for each government department, to assist House of Commons Select Committees.
The NAO is publishing a suite of short guides for the new Parliament, one for each government department and a selection of cross-government issues, to assist House of Commons select committees and members of Parliament.
This report considers the administration of the Scottish income tax in 2017-18.
This report considers the administration of the Scottish income tax in 2018-19.
This report covers the activities of HMRC before the introduction of the Welsh rates of income tax in April 2019.
This report covers HMRC’s preparations leading to the roll-out of the Welsh rates from April 2019.
“The Revenue Departments collected over £220 billion tax in 1998-99. With such large sums at stake, it is important that the tax system operates effectively. I am therefore pleased to advise Parliament that my examination confirmed that the Department’s systems continued to provide an effective check on the assessment and collection of revenue”.
“Customs’ UK Oils Strategy is an innovative and promising approach to tackling the illegal use of diesel and other fuels. The high degree of interdepartmental co-operation and improved intelligence gathering already achieved should provide substantial benefits, but Customs will need to ensure that issues such as IT support are further addressed.
“A significant decline in the VAT gap in 2003-04 indicates that Customs are on the right track with the VAT Compliance Strategy. Work is ongoing within the department to assess the effectiveness of individual elements of the Strategy to improve the targeting of resources and identify the best ways of further reducing the VAT gap.”
” Customs’ approach to the collection of revenue has shifted to focus on those traders presenting the greatest risk of non-compliance. In 2001-2002 they were able to identify £2.5 billion net underpayments, some 5 per cent more than in the previous year. But I was concerned to find that in the same year the amount of tax owing to Customs increased markedly. Customs’ latest debt figures show some signs of improvement, but they have a long way to go.
” It will be of concern to everyone that there have been serious weaknesses in Customs’ systems for holding and disposing of seized goods. Customs are implementing a range of measures to address these weaknesses but they could have been quicker to deal with serious underlying problems.”
