This study is a follow-up to our October 2020 report on Implementing employment support schemes in response to the COVID-19 pandemic.
HM Revenue and Customs and HM Treasury have spent around £100 bn in providing employment support to businesses and the self-employed during the pandemic. The schemes have now closed.
This report will cover how later phases of the schemes were implemented, their impact, and lessons learned. A key value-for-money test for these schemes will be how far the Departments can mitigate fraud and error. The report will examine whether HM Revenue and Customs and HM Treasury have:
- implemented each phase cost-effectively, given the constraints of the pandemic;
- ensured the schemes reached the people intended and achieved the objectives of the schemes; and
- managed fraud and error risk cost-effectively given the constraints of the pandemic.