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National Insurance Fund Account 1999-2000

Section 161 of the Social Security Administration Act 1992 requires me to examine and certify the National Insurance Fund Account and this report records the results of my examination of the 1999-2000 account.

Departments of the Chancellor of the Exchequer: HM Customs and Excise Appropriation Account 1999 – 2000

“Because of serious failings by HM Customs and Excise, revenue of over £600 million has been lost from the diversion of alcohol onto the UK market. I am concerned about these substantial losses and I will be making a further report to Parliament on the causes of the diversion fraud, the lessons to be learned and the action planned by Customs.”

In reviewing Customs’ systems, Sir John also reported on the operation of the Landfill Tax Credit Scheme which permits landfill site operators to reclaim contributions towards environmental projects under the Landfill Tax Regulations.

The regulations and the workings of the scheme itself are complex; and payments for projects that fall within the scheme’s rules are not public expenditure because decisions to contribute to environmental projects are made by landfill site operators. This makes external examination of the value-for-money achieved by the scheme difficult for anyone to assess. Sir John concludes among other things that:

In other parts of his report, Sir John recorded the results of his examination of a variety of key systems operated by the Department. Work on import controls highlighted the need to improve checks by Customs at Belfast docks on consignments imported from outside the European Union which ensure that the correct amount of duties has been paid by importers. Sir John concluded that both risk assessment and control over movements were weak, and that significant reliance was placed on importers to pay the correct amount of duty.

Published:
9 Feb 2001

Inland Revenue Appropriation Accounts 1999 – 2000

“The Inland Revenue took on significant additional responsibilities during 1999-00 and continues to manage a challenging change programme. New schemes, such as tax credits, have, in general, gone smoothly but the Department should ensure that action is taken to manage risks which have emerged during the implementation of some projects.”

Published:
9 Feb 2001

Departments of the Chancellor of the Exchequer: HM Customs and Excise Appropriation Account 1999 – 2000

The National Audit Office today reported the results of their examination of HM Customs and Excise’s systems to ensure the systems provide an effective check on the assessment, collection and allocation of tax revenue during the year ending 31 March 2000. The report includes details of a serious breakdown of controls in Customs which contributed … Read more

Inland Revenue Appropriation Accounts 1999 – 2000

The Inland Revenue continued to provide an effective check over the assessment, collection and allocation of tax during the year 1999-00, according to the National Audit Office.   A report to Parliament today by Comptroller and Auditor General Sir John Bourn points out that the Inland Revenue collected almost £200 billion tax and national insurance … Read more

Report cover showing an oil platform

Inland Revenue: Petroleum Revenue Tax

“My report provides a large measure of assurance about the Inland Revenue’s administration of petroleum revenue tax. I endorse the Department’s policy of continuing to develop its risk-based approach to the tax. Closer working with other government agencies and regular assessment of performance will help ensure that resources remain focused on areas of higher risk.”

Published:
14 Dec 2000

Inland Revenue: Petroleum Revenue Tax

The Inland Revenue’s administration of petroleum revenue tax – tax on the profits from production of North Sea oil and gas – is generally effective according to a report to Parliament today by head of the National Audit Office, Sir John Bourn. The National Audit Office report on the Inland Revenue’s management of petroleum revenue … Read more

Report cover showing a montage of playing cards, dice and a roulette wheel

HM Customs and Excise: Revenue From Gambling Duties

“The report shows that H M Customs and Excise are doing much good work to collect the correct amount of gambling duties, but there are still risks to that revenue from illegal bookmakers and operators using amusement machines without obtaining licences. Closer working with other government agencies involved with the industry can help to tackle these risks.”

Published:
30 Mar 2000