Administration And Effectiveness Of Hm Revenue And Customs
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Administration And Effectiveness Of Hm Revenue And Customs
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Author : Great Britain: Parliament: House of Commons: Treasury Committee
language : en
Publisher: The Stationery Office
Release Date : 2011-07-30
Administration And Effectiveness Of Hm Revenue And Customs written by Great Britain: Parliament: House of Commons: Treasury Committee and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07-30 with Business & Economics categories.
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
Hm Revenue Customs
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Author : Great Britain. National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2008
Hm Revenue Customs written by Great Britain. National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Although most tax payments are made on time, around one-third are not. The level of debt in HM Revenue and Customs fluctuates on a daily basis. The difference is mainly because these systems exclude some debt that is due but is paid almost immediately and there are timing differences in when debt is downloaded from the main tax systems. This report analyses trends in debt levels using figures from the debt management systems. It examines: The Department's performance in managing debt; how the Department manages and prioritises debts; the Department's methods for collecting debt and how it encourages taxpayers to pay on time. It finds that though the Department has improved its management of tax debt, over the last year debt as a proportion of net receipts and the age of debt has increased on some taxes.
Hc 892 The Effective Management Of Tax Reliefs
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Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
language : en
Publisher: The Stationery Office
Release Date : 2015-03-26
Hc 892 The Effective Management Of Tax Reliefs written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-26 with Tax administration and procedure categories.
Tax and tax reliefs are plainly different and require different accountability arrangements. Put simply tax is where you get money in through taxation and a tax relief is where you make a conscious decision to forgo that income. Some reliefs are structural parts of the system to ensure a more progressive system or avoid double taxation. But other reliefs, costing some £100 billion a year, are designed to deliver a policy objective that could be met instead through spending programmes. HM Treasury and HM Revenue and Customs (HMRC) do not keep track of those tax reliefs intended to influence behaviour. They do not adequately report to Parliament or the public on whether reliefs are working as intended and what they cost and whether they represent good value for money. While HMRC is accountable for implementing and monitoring all tax reliefs, its statements about the extent of its responsibilities are inconsistent with its actual practices. HMRC accepts it has a role to assess, evaluate and monitor reliefs, but is unable or unwilling to define or to categorise reliefs by their purpose. While HMRC accepts the need for reporting the costs of tax reliefs, it does not see the merit in assessing the economy, efficiency and effectiveness of reliefs, or considering their cost effectiveness alongside that of alternative policy instruments such as spending programmes. HMRC does not generally assess the effectiveness of reliefs with specific objectives although in a few instances it does consider their impact on taxpayer behaviour. HMRC's failure to articulate a set of principles to guide its management and reporting of tax reliefs is a serious omission which it now needs to rectify.
The Efficiency Of National Insurance Administration
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Author : Great Britain: National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2010-06-30
The Efficiency Of National Insurance Administration written by Great Britain: National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-30 with Political Science categories.
HM Revenue and Customs has taken significant steps to improve the efficiency of National Insurance administration. It has managed to reduce staff numbers substantially while avoiding any major operational failures. However, HMRC needs to demonstrate more clearly that it is providing value for money from the £350 million it spends each year and take advantage of opportunities to secure further savings. In the area of HMRC with responsibility for maintaining National Insurance records there were 1,200 staffing reductions. But HMRC does not have a clear picture of the total costs of the system and how these have changed. During the period of change there have been no significant operating failures across the system of collecting and recording National Insurance contributions. Furthermore, there are examples of significant increases in productivity in processing information. However, HMRC has not achieved all of its National Insurance performance targets. In particular, while it has improved its accuracy in processing data, in 2009-10 the Department achieved 93 per cent accuracy against its target of 97 per cent. There are a number of ways in which HMRC could improve how the system of National Insurance functions. On accuracy, HMRC needs to ensure standards of accuracy for National Insurance records are applied consistently across all operations and take account of the longer term costs and consequences of inaccuracies in processing. On efficiency, although some improvements would depend on the availability of funding for IT enhancements, considering the system in its entirety would help secure savings
Hm Revenue Customs Transformation Programme
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Author : Great Britain. National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2008
Hm Revenue Customs Transformation Programme written by Great Britain. National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Eighteen months into an ambitious programme to transform HMRC, the Department has spent £851 million and achieved estimated benefits of £2.4 billion. These benefits are mainly from activities already underway when the programme began. Changes to funding have led the Department to revise and postpone parts of the programme, and the overall benefits expected carry high levels of uncertainty.A report out today by the National Audit Office found that most of the £11.5 billion benefits are expected to come from an increased tax yield (£6.3 billion) and transaction savings to business and government (£4.1 billion). The estimate of additional tax yield is volatile and assumes collection in full. The Department has made progress in developing its systems and processes and enhanced its project and financial management skills to deliver the programme. For most programmes it has developed governance processes and set out responsibilities for managing the projects. It delivered, as planned, one major programme in the first 18 months and has implemented parts of other programmes. It is taking action to improve implementation plans and milestones, risk management and contingency plans for some other programmes. A major driver of the programme is the Department's targets to achieve efficiency savings of 5 per cent a year. Changes in funding and content of the programme during 2007-08 delayed the completion of the business cases for individual programmes. The Department has approved business cases for 10 programmes and plans to complete the remaining three over Summer 2008. Finalising the component parts of the transformation programme is a critical step, particularly as the Department expects the funding available to peak in 2008-09 and reduce thereafter.Changing the culture of the Department to become more customer-focused is an important part of the programme. In any change programme staff satisfaction might be expected to decline and recent surveys indicate morale remains at a low ebb. The Department needs to more actively demonstrate the benefits to its staff and manage the expectations of customers as many of the improvements for them are scheduled for 2011 and beyond.
Integration Of Revenue Administration
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Author :
language : en
Publisher: World Bank Publications
Release Date : 2010
Integration Of Revenue Administration written by and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Good revenue administration is a vital contributor to good government. This book examines the experience of 11 countries in integrating revenue administration to optimize effectiveness and enhance efficiency over the past three decades, either by merging tax and customs administration or unifying collection of tax and social contributions.
Hc 393 Hm Revenue Customs Performance In 2014 15
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Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
language : en
Publisher: The Stationery Office
Release Date : 2015-11-04
Hc 393 Hm Revenue Customs Performance In 2014 15 written by Great Britain. Parliament. House of Commons. Committee of Public Accounts and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-04 with Tax collection categories.
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.
The Expansion Of Online Filing Of Tax Returns
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Author : Great Britain: National Audit Office
language : en
Publisher: The Stationery Office
Release Date : 2011-11-11
The Expansion Of Online Filing Of Tax Returns written by Great Britain: National Audit Office and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-11 with Business & Economics categories.
HMRC's programme to increase online filing of tax returns has made significant progress. HMRC was set an ambitious timetable to expand the use of online filing and now more than 11.5 million customers a year are submitting one or more tax returns online, generating significant savings. Take-up rates have increased significantly, particularly after mandatory online filing requirements have come into force. Nevertheless, take-up rates on some taxes (VAT, Corporation Tax and Self-Assessment) have been below original forecasts and HMRC has lowered its forecasts in the light of take-up achieved so far. Customers generally recognise the efficiencies and practical benefits that online filing offers although HMRC has yet to measure whether the anticipated benefits and costs to customers are being achieved in practice. Some users have concerns about the costs and usability of filing VAT and Corporation Tax returns online, and about delays in getting login details to access the Self-Assessment online service during peak periods. Levels of satisfaction with the assistance offered through various helpdesks also vary. Online filing is delivering significant savings to HMRC, an estimated £126 million so far. HMRC cannot demonstrate whether it is maximising benefits as it does not yet fully understand the relative costs of dealing with paper and online returns or the costs and benefits of seeking greater take-up.
Integration Of Revenue Administration
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Author : World Bank
language : en
Publisher: World Bank Publications
Release Date : 2010-09-21
Integration Of Revenue Administration written by World Bank and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-09-21 with Business & Economics categories.
In order to minimize the need for taxpayers to respond to multiple revenue agencies, some countries have integrated their revenue administrations, either by merging tax and customs administration, or unifying collection of tax and social contributions. This book examines the experience of 11 countries in doing so. Their experiences indicate that integrating collection entails modernizing the revenue administration and reducing contact between the tax office and taxpayers, thanks to the extensive use of ICT.
Closing The Tax Gap
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Author : Great Britain: Parliament: House of Commons: Treasury Committee
language : en
Publisher: The Stationery Office
Release Date : 2012-03-09
Closing The Tax Gap written by Great Britain: Parliament: House of Commons: Treasury Committee and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-09 with Business & Economics categories.
This Treasury Committee report considers HM Revenue & Custom's past work in ensuring tax compliance and concludes that while progress has been made, there is still work to be done. HMRC defines the tax gap as the difference between tax collected and the tax that should be collected (the theoretical liability). The theoretical tax liability represents the tax that would be paid if all individuals and companies complied with both the letter of the law and HMRC's interpretation of the intention of Parliament in setting law (referred to as the spirit of the law). Enabling voluntary compliance is the most efficient way of closing the tax gap, and HMRC must ensure that all those who wish to comply with their tax obligations are able to do so. Part of the process of encouraging voluntary compliance is demonstrating that HMRC treats all taxpayers fairly, whether they are individuals, small businesses, or large corporations. The tax system should be simplified to make compliance easier. HMRC's recent announcement of ways it intends to improve its processes for settling tax disputes is a step forward in the context of wider questions needing to be answered about the accountability structures of HMRC. HMRC's calculation of the tax gap is flawed and risks focusing the minds of its employees on the wrong task: maximising revenue at all cost rather than ensuring that all taxpayers pay the right amount of tax.