Hm Revenue Customs
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| Author | : Great Britain: Parliament: House of Commons: Committee of Public Accounts |
| Publisher | : The Stationery Office |
| Total Pages | : 72 |
| Release | : 2011-12-20 |
| Genre | : Business & Economics |
| ISBN | : 9780215039910 |
HM Revenue & Customs faces a huge challenge to resolve long-standing problems with the administration of PAYE and tax credits while making substantial reductions to its running costs. The Department needs to stabilise its administration of PAYE following the problems encountered after a new processing system was introduced in 2009. It also needs to recover a significant amount of outstanding tax credit debt while minimising the amount of new debt being accumulated. While £900 million extra has been allocated to tackle tax avoidance, at the same time, following the 2010 Spending Review, the Department is required to reduce its running costs by £1.6 billion over the next four years. The Department has made progress in improving PAYE administration since the Committee's last examination of this area in 2010. However, as a consequence of the Department's handling of the 2009 transition to the new PAYE Service, it has had to forgo up to £1.2 billion of income tax underpaid from 2004-05 to 2009-10. Under current plans, it will take until 2013 before all processing backlogs are cleared and the new PAYE Service is operating as intended. The Department needs to focus on improving data quality in particular to sustain progress in PAYE administration. Without a clear plan for reducing tax credit debt, the level of uncollected debt will continue to rise to an estimated £7.4 billion by 2014-15. The Department has been forced to acknowledge that much of this debt will never be recovered from tax credit claimants, and recently wrote off some £1.1 billion of debt dating back to the introduction of the scheme.
| Author | : Great Britain: Parliament: House of Commons: Committee of Public Accounts |
| Publisher | : The Stationery Office |
| Total Pages | : 48 |
| Release | : 2010-02-25 |
| Genre | : Business & Economics |
| ISBN | : 9780215544179 |
This report examines the following issues: claiming the additional tax allowances available to older people; administering tax for older people; and providing cost-effective support for older people. Older people are a significant and growing group for HM Revenue & Customs (HMRC), making up 18 per cent of taxpayers, with 5.6 million liable for income tax. Older people are poorly served by the Department. Errors occur because people's tax affairs often become more complicated when they reach pension age, and HMRC's systems do not cope well with their multiple sources of income. For example, an estimated 1.5 million older people have overpaid tax by £250 million because of discrepancies between the Department's records and those of their employers and pension providers. Older people may also be paying too much tax because they do not claim additional tax allowances available. Some 2.4 million older people have also overpaid around £200 million in tax because they did not have their savings income paid gross of tax. HMRC should devise simpler systems so that older people can have peace of mind about their tax affairs and it should have a more coherent plan for meeting the needs of older people efficiently and effectively. It costs the Department twice as much on average to deal with an enquiry from an older person compared to those from other taxpayers because their enquiries tend to be more complicated. HMRC should safeguard opportunities for face-to-face contact which older people often prefer.
| Author | : House of Commons Public Accounts Commi |
| Publisher | : The Stationery Office |
| Total Pages | : 52 |
| Release | : 2009-03-24 |
| Genre | : Business & Economics |
| ISBN | : 9780215529213 |
In this report the Committee of Public Accounts examines HM Revenue and Customs' (the Department) administration of tax credits and also examines the Department on its collection of income tax through PAYE and Self Assessment. The Department overpaid £7.3 billion in the first four years of the tax credits scheme and underpaid more than £2.0 billion. By the end of March 2008, it had collected £2.7 billion (37 per cent) of this debt and written off £1 billion (14 per cent). £3.6 billion of the total of overpayments are outstanding and the Department is unlikely to recover £1.8 billion. Overpayments continue to affect many people, including some of the most vulnerable in society. Claimants are not given the support they need in making claims and too much is assumed on the part of claimants in their understanding the complex tax credits system. Tax credits suffer from high rates of error and fraud: in 2006-07 claimant error and fraud is estimated to have led to incorrect payments of between £1.31 billion and £1.54 billion. In 2007-08, the Department collected £225 billion in income tax and national insurance contributions through the Pay As You Earn (PAYE) system. The planned transfer of the administration of PAYE to its National Insurance Recording System has been delayed, adding to the backlog of tax cases - currently 16 million - that must be checked manually. In 2007-08, the Department collected £30.2 billion (net) through the Self Assessment system. A total of 46 per cent of Self Assessment returns were filed online, significantly exceeding the 35 per cent target, though some 34 per cent of filed returns may be inaccurate, putting between £2.9 billion to £3.7 billion tax at risk.
| Author | : Great Britain: Parliament: House of Commons: Treasury Committee |
| Publisher | : The Stationery Office |
| Total Pages | : 206 |
| Release | : 2011-07-30 |
| Genre | : Business & Economics |
| ISBN | : 9780215561039 |
This report identified serious concerns in a number of areas, including: unacceptable difficulties contacting HMRC by phone during peak periods; endemic delays in responding to post; and an increasing focus on online communication that may exclude those without reliable internet access. The Committee recognises that the Department performs a crucial role and operates under significant external pressures including continuing resource reductions, deficiencies in tax legislation and the legacy of the merger. It also acknowledges the commitment of management to tackling these problems and the dedication and professionalism of HMRC staff. However, it concluded that the Department has a difficult few years ahead of it, as it attempts to improve its service. The Committee makes recommendations in the following areas: Improving the service provided by contact centres; providing robust alternative to online contact; ensuring greater awareness of the impact of process changes on individuals and businesses; ensuring reductions in resources are managed in a way that is commensurate with the enabling IT and process improvements and minimises the loss of Departmental tax expertise; reviewing the division of responsibilities between HMRC and HM Treasury in relation to making tax policy, to ensure practical considerations are taken into account at the earliest possible stage; better targeting of letters that threaten serious consequences against individuals; having the National Audit Office externally audit preparations for Real-time Information, to ensure Ministers can be held accountable for progress against the Government's ambitious timetable; and examining how the Department can achieve better accountability around the settlement of large tax cases
| Author | : Great Britain. Parliament. House of Commons. Committee of Public Accounts |
| Publisher | : The Stationery Office |
| Total Pages | : 21 |
| Release | : 2015 |
| Genre | : Business & Economics |
| ISBN | : 0215087763 |
We recognise the achievement of HM Revenue & Customs (HMRC) in increasing the amount of tax collected while also reducing its running costs over the last 5 years. However, we are concerned that it has made little or no progress on a number of important issues that this Committee has raised before. Despite this Committee's previous recommendations, HMRC still does not report on how much cash was received as a result of its compliance work or on the scale of aggressive tax avoidance which exploits loopholes in the law. HMRC also continues to avoid publishing information on the scale and nature of tax reliefs that would assist Parliamentary oversight of this area of the tax system. The standard of customer service also remains unacceptable. We are particularly disappointed by HMRC's failure in this area given that people are more likely to pay the right tax when they find HMRC easy to deal with. We also remain extremely concerned that HMRC's work has led to too few prosecutions of individuals for tax evasion and that there is, therefore, no credible punishment to deter people from breaking the law in this manner.
| Author | : Great Britain: National Audit Office |
| Publisher | : The Stationery Office |
| Total Pages | : 40 |
| Release | : 2011-07-20 |
| Genre | : Political Science |
| ISBN | : 9780102969900 |
HM Revenue & Customs faces a significant challenge in securing a £1.6 billion reduction in running costs over the next four years, at the same time as increasing tax revenues, improving customer service and achieving reductions in welfare payments. HMRC has reported savings of some £1.4 billion since 2005. To achieve its cost reductions it plans to implement 24 change projects and other measures including savings in the provision of IT services, improvements in productivity, reduced sickness absence and headcount reductions. The size and shape of HMRC will change substantially as it reduces staff numbers by 10,000 and significantly reduces the number of offices it operates. HMRC has established a clear vision and specified operational priorities and revenue targets. It has not yet sufficiently defined the business performance and customer service it intends to achieve by 2015. It has good information on the different costs it incurs but only limited information on the cost of its end-to-end processes and on the cost of servicing different customers groups. It also has a limited understanding of the link between the cost and value of its activities. This has restricted its ability to assess fully the impact of cost reductions on business performance. HMRC has made no allowance in its cost reduction plans for under-delivery or slippage, and currently has no reserve of proposals on which to draw. HMRC has begun to implement its cost reduction plans but has not yet assessed all the dependencies between projects and the critical path for delivery.
| Author | : Great Britain: Parliament: House of Commons: Committee of Public Accounts |
| Publisher | : The Stationery Office |
| Total Pages | : 40 |
| Release | : 2010 |
| Genre | : Business & Economics |
| ISBN | : 9780215553751 |
A NAO report published as HC 30, Session 2009-10.
| Author | : Great Britain: H.M. Revenue & Customs |
| Publisher | : The Stationery Office |
| Total Pages | : 86 |
| Release | : 2007-05-25 |
| Genre | : Political Science |
| ISBN | : 0101710720 |
Dated May 2007. On cover: Integrating and growing stronger. Spring 2007
| Author | : Great Britain: Parliament: House of Commons: Committee of Public Accounts |
| Publisher | : The Stationery Office |
| Total Pages | : 170 |
| Release | : 2011-12-20 |
| Genre | : Business & Economics |
| ISBN | : 9780215040077 |
The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax disputes. At 31 March 2011 HM Revenue & Customs was seeking to resolve tax issues valued at over £25 billion with large companies, some of which included disputes over outstanding tax. In this report, the Committee expresses concern about how the Department handled some cases involving large settlements and that there needs to be proper separation between the negotiation of tax settlements and the authorization of such settlements. The Committee also states that HMRC made matters worse by trying to avoid scrutiny of these settlements, keeping confidential the details of specific settlements with large companies. This effects Parliament's ability to establish value for money, compounded further by imprecise, inconsistent and potentially misleading answers given by senior departmental officials, including the Permanent Secretary for Tax in particular over his evidence on his relationship with Goldman Sachs, in facilitating a settlement with the company over their tax dispute. HMRC governance processes in these matters were inconsistent and it has now appointed two new Commissioners with tax expertise, and plans to introduce a new assessor role to permit independent review of large settlements before they are finalised. The Committee further states that it saw little evidence of personal accountability within the Department, and that a perception has developed that large companies are treated more favourably, receiving preferential treatment compared to small businesses and individuals.
| Author | : Great Britain: National Audit Office |
| Publisher | : The Stationery Office |
| Total Pages | : 56 |
| Release | : 2013-11-21 |
| Genre | : Business & Economics |
| ISBN | : 9780102987072 |
Gift Aid provides an important source of income for many charities but it is important that they are properly administered. There is not enough evidence to conclude that reliefs on donations in their current form, and the way they are implemented, provide value for money. First, there is insufficient evidence that government has actively encouraged take-up of the reliefs so that those charities which are entitled to them get the intended benefits. Secondly, HMRC has not collected the data which would enable it to conclude how tax incentives since 2000 have affected donor behavior or if they have increased the value of donations. Changes introduced in April 2000 were intended to encourage more people to give more to charity. HMRC undertook evaluative work but this did not provide assurance that they had resulted in more income for charities. HMRC also faces a serious compliance challenge in respect of reliefs on donations, in particular from avoidance. While the proportion of charities set up to abuse charitable status is very small, the cumulative costs of small-scale avoidance activity are large, accounting for £110 million of tax lost in 2012-13. HMRC has also identified eight marketed avoidance schemes, which it is challenging robustly, estimating that they are putting £217 million of tax at risk. The Department has made a working estimate that £170 million was lost in 2012-13, based on its analysis of tax loss in related areas. However, it recognizes that its methodology is crude and may understate the level of loss
