Issue(s)

Improving operations and programme delivery

Accountability and governance

Fraud, error and debt management

Parent department

HM Revenue & Customs (HMRC)

Related documents

Increasing the effectiveness of tax collection: a stocktake of progress since 2010 (Mar 2015) - including a link to a database of HMRC's responses to PAC recommendations since 2010

Tax avoidance: tackling marketed avoidance schemes (Nov 2012)

In 2015, we published a report examining how HMRC responded to recommendations from the NAO and the Committee of Public Accounts in areas our work has focused on since 2010.

Impact: HMRC responded positively to our recommendations and made changes in significant areas of tax administration. We made more than 130 recommendations to HMRC and it has implemented more than 80% of them. Following our report on marketed tax avoidance, HMRC obtained new powers to change the economics of tax avoidance by increasing the risks and reducing the advantages of using or promoting avoidance schemes. It also set up a new counter-avoidance directorate to coordinate its activities better. HMRC estimates that its new measures to tackle anti-avoidance will increase tax revenue by £400 million in 2014-15 and more than £1,600 million in 2015-16

HMRC improved the transparency and accountability around how it settles large tax disputes in response to our recommendations. It appointed a new tax assurance commissioner who publishes an annual report describing its progress in resolving major disputes. Its new governance arrangements provide more independent challenge with greater separation between those working a dispute and those responsible for approving how it is be resolved.