Hm Revenue And Customs 2009 10 Accounts

Hm Revenue And Customs 2009 10 Accounts Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Hm Revenue And Customs 2009 10 Accounts book. This book definitely worth reading, it is an incredibly well-written.

HM Revenue and Customs' 2009-10 accounts

Great Britain: Parliament: House of Commons: Committee of Public Accounts
HM Revenue and Customs 2009 10 accounts Book PDF

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 64 pages
File Size : 50,8 Mb
Release : 2011-02
Category : Business & Economics
ISBN : 021555616X

Get Book

HM Revenue and Customs' 2009-10 accounts by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

The flawed implementation of the National Insurance and PAYE Service (NPS) in 2009-10 has resulted in lasting and costly losses for the Department and caused unacceptable uncertainty and inconvenience to the taxpayer. Software problems delayed the processing of 2008-09 PAYE returns by a year - and data quality issues have further disrupted the issue of tax codes for 2010-11. The Department has failed to tackle a backlog of 18 million PAYE cases from 2007-08 and earlier, affecting an estimated 15 million taxpayers. The exact amounts of tax involved are not known, but estimates suggest £1.4 billion of tax was underpaid and there is £3.0 billion of overpaid tax to be refunded. The Department has launched a programme to stabilise the NPS by 2012. It is vital that it demonstrates the ability of the system to process PAYE promptly, accurately and efficiently and restores customer confidence. In future, it should process everyone's PAYE within twelve months of the end of the tax year. It must also make sure it maximises the net revenue it collects before the deadline expires for 2007-08 underpayments of tax, and that it achieves its aim of processing 2008-09 and 2009-10 PAYE by the end of January 2011. In other areas, the Department has increased its focus on preventing fraud and error in the tax credits system and is aiming to prevent £1.4 billion of error and fraud in awards for 2010-11. It is measuring its progress against a series of targets, which it is currently meeting.

HM Revenue & Customs accounts 2010-11

Great Britain: Parliament: House of Commons: Committee of Public Accounts
HM Revenue Customs accounts 2010 11 Book PDF

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 170 pages
File Size : 41,7 Mb
Release : 2011-12-20
Category : Business & Economics
ISBN : 0215040074

Get Book

HM Revenue & Customs accounts 2010-11 by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

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.

H. M. Revenue and Customs 2009-10 Accounts

Great Britain: H.M. Revenue & Customs
H M Revenue and Customs 2009 10 Accounts Book PDF

Author : Great Britain: H.M. Revenue & Customs
Publisher : Unknown
Page : 183 pages
File Size : 43,5 Mb
Release : 2010-07-20
Category : Electronic
ISBN : OCLC:257884796

Get Book

H. M. Revenue and Customs 2009-10 Accounts by Great Britain: H.M. Revenue & Customs Pdf

H. M. Revenue and Customs 2009-10 Accounts : Consolidated resource accounts - trust statement - report by the Comptroller and Auditor General (for the year ended 31 March 2010)

HM Revenue & Customs

Great Britain: Parliament: House of Commons: Committee of Public Accounts
HM Revenue Customs Book PDF

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 72 pages
File Size : 48,6 Mb
Release : 2011-12-20
Category : Business & Economics
ISBN : 0215039912

Get Book

HM Revenue & Customs by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

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.

Administration and effectiveness of HM Revenue and Customs

Great Britain: Parliament: House of Commons: Treasury Committee
Administration and effectiveness of HM Revenue and Customs Book PDF

Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
Page : 206 pages
File Size : 51,6 Mb
Release : 2011-07-30
Category : Business & Economics
ISBN : 0215561031

Get Book

Administration and effectiveness of HM Revenue and Customs by Great Britain: Parliament: House of Commons: Treasury Committee Pdf

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

The Delicate Balance

Chris Evans,Judith Freedman,Richard E. Krever
The Delicate Balance Book PDF

Author : Chris Evans,Judith Freedman,Richard E. Krever
Publisher : IBFD
Page : 385 pages
File Size : 50,9 Mb
Release : 2011
Category : Income tax
ISBN : 9789087221034

Get Book

The Delicate Balance by Chris Evans,Judith Freedman,Richard E. Krever Pdf

Few aspects of revenue law generate stronger feelings than the exercise of discretionary power by tax administrations. A delicate balance often needs to be struck between the legitimate needs of revenue authorities and the equally legitimate interests and rights of taxpayers. On the one hand, the executive and administration need to have sufficient capacity to apply the law; on the other, there is a need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. The Delicate Balance - Tax, Discretion and the Rule of Law considers the critical questions that arise from the intersections of tax, discretion and the rule of law in modern common and civil law jurisdictions: What do we mean by tax discretion and how does it vary in conceptual and practical terms in different tax regimes? -What role should discretion play in tax systems that operate under the rule of law and how large should that role be? -What are the legal, political, institutional and other constraints that can prevent abuse of discretion? -To what extent can, and should, the legislature safely delegate discretionary powers to tax administrations?

Treasury minutes on the fourteenth to eighteenth reports from the Committee of Public Accounts session 2010-11

Great Britain. Treasury
Treasury minutes on the fourteenth to eighteenth reports from the Committee of Public Accounts session 2010 11 Book PDF

Author : Great Britain. Treasury
Publisher : The Stationery Office
Page : 108 pages
File Size : 51,8 Mb
Release : 2011-03-24
Category : Political Science
ISBN : 0102971293

Get Book

Treasury minutes on the fourteenth to eighteenth reports from the Committee of Public Accounts session 2010-11 by Great Britain. Treasury Pdf

The reports published as HC 631 (ISBN 9780215555922); HC 632 (9780215555939); HC 574 (9780215556042); HC 552 (9780215556066); HC 502 (9780215556165)

Tax By Design

Stuart Adam
Tax By Design Book PDF

Author : Stuart Adam
Publisher : Oxford University Press
Page : 552 pages
File Size : 52,7 Mb
Release : 2011-09
Category : Business & Economics
ISBN : 9780199553747

Get Book

Tax By Design by Stuart Adam Pdf

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

Customer Service Performance

Great Britain: National Audit Office
Customer Service Performance Book PDF

Author : Great Britain: National Audit Office
Publisher : The Stationery Office
Page : 44 pages
File Size : 52,8 Mb
Release : 2012-12-18
Category : Business & Economics
ISBN : 010298056X

Get Book

Customer Service Performance by Great Britain: National Audit Office Pdf

This report recognizes that HMRC has restored customer service levels from a low point in 2010, when problems with the new National Insurance and PAYE system increased the number of queries. HMRC has now dealt with long-term backlogs by employing 2,500 temporary staff, enhancing phone technology and improving productivity. In 2011-12, HMRC answered 74 per cent of phone calls, against an interim target of 58 per cent. This level of service is nevertheless low. So far in 2012-13, HMRC has improved its handling of post but its performance in handling calls has been varied. Depending on the tariff they pay their phone company, customers are charged from when their call is connected even if they are held in a queue. The NAO estimates that it cost customers £33 million in call charges while they are in the queue. Most of HMRC's numbers are still 0845 numbers which result in high call charges for some customers. It is, however, investigating alternatives. NAO analysis indicates that, by the end of 2012-13 and through 2013-14, HMRC could achieve its target of answering 90 per cent of calls. However, by 2014-15, HMRC will have reduced numbers of contact centre staff so will need to redeploy large numbers of back-office processing staff to answer telephones. There is also uncertainty about the impact on call volumes of large-scale changes, such as the introduction of Real Time Information and the transition to universal credit.

HC 1141 - The Work of the Committee of Public Accounts 2010-15

Great Britain. Parliament. House of Commons. Committee of Public Accounts
HC 1141 The Work of the Committee of Public Accounts 2010 15 Book PDF

Author : Great Britain. Parliament. House of Commons. Committee of Public Accounts
Publisher : The Stationery Office
Page : 41 pages
File Size : 40,8 Mb
Release : 2015-03-28
Category : Electronic
ISBN : 9780215085771

Get Book

HC 1141 - The Work of the Committee of Public Accounts 2010-15 by Great Britain. Parliament. House of Commons. Committee of Public Accounts Pdf

This report summarises the key areas of the Committee's work over the past five years. It draws out the areas where progress has been made and where their successors might wish to press in future. The Committee has assiduously followed the taxpayer's pound wherever it was spent. Since 2010 they held 276 evidence sessions and published 244 unanimous reports to hold government to account for its performance. 88% of their recommendations were accepted by departments. In many cases they successfully secured substantial changes, for example with the once secret tax avoidance industry. They secured consensus from government and from industry that private providers of public services do have a duty of care to the taxpayer, and in pushing the protection of whistleblowers further up the agenda of all government departments. By drawing attention to mistakes in the Department for Transport's procurement of the West Coast Mainline, more recent procurements for Crossrail, Thameslink and Intercity Express have all benefited from more expert advice and a more appropriate level of challenge from senior staff. After discovery in 2012-13 that 63% of calls to government call centres were to higher rate telephone numbers, the Government accepted our recommendation that telephone lines serving vulnerable and low income groups never be charged above the geographic rate and that 03 numbers should be available for all government telephone lines. They also secured a commitment to close large mental health hospitals.

The Scotland Bill

Great Britain: Parliament: House of Commons: Scottish Affairs Committee
The Scotland Bill Book PDF

Author : Great Britain: Parliament: House of Commons: Scottish Affairs Committee
Publisher : The Stationery Office
Page : 72 pages
File Size : 54,6 Mb
Release : 2011-03-21
Category : Political Science
ISBN : 0215557034

Get Book

The Scotland Bill by Great Britain: Parliament: House of Commons: Scottish Affairs Committee Pdf

The Scottish Affairs Committee report on the Scotland Bill, states that the Bill achieves its stated purpose of increasing the financial accountability of the Scottish Parliament, but identifies a number of areas for improvement. The committee stresses the need for transparency and calls for the figures used to calculate all parts of the financial arrangements of the Scotland Bill to be opened up for scrutiny, in order to enhance decision-making. It says it intends to keep this area under review and requests regular reports on progress. At the heart of the Government's proposals are the provisions to give the Scottish Parliament the powers to raise a single rate of Scottish income tax, and to reduce the block grant accordingly. The committee says it is a major omission that neither the Bill nor the Command Paper provides an adequate explanation as to how the balance between income tax and the reduction to the block grant will be calculated. The Government should have put forward a considered proposal on the principles and methodology of this system, and detailed consideration should be given, as a matter of urgency, to how the reduction in the block grant will be calculated. Provisions in the Bill for both capital and revenue borrowing powers are to be welcomed, but the committee notes the concern of witnesses that the limits are too low. It recommends that the Government, in close consultation with the Scottish Parliament and with the committee, reconsiders the proposed limits, and it suggests as a starting point for discussion the amount of £1bn, with a limit of £500 million in any one year.The report also highlights the committee's intention to continue its scrutiny role as the proposals are implemented. In particular, it intends to closely monitor the roles of the UK Government, HMRC and the Office for Budget Responsibility.

HM Revenue and Customs

Great Britain: Parliament: House of Commons: Committee of Public Accounts
HM Revenue and Customs Book PDF

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 40 pages
File Size : 48,9 Mb
Release : 2010-03-25
Category : Political Science
ISBN : 0215545249

Get Book

HM Revenue and Customs by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

HM Revenue and Customs' performance in responding to calls has been poor. In 2008-09, HMRC answered only 57 per cent of the 103 million calls to its main helplines, compared to an industry standard of 95 per cent; callers waited on average two minutes, and nearly four minutes in peak periods to speak to an advisor; and yet contact centre staff spent only 38 per cent of their time handling calls against an industry benchmark of 60 per cent. HMRC has set a target to answer more than 90 per cent of calls by March 2012, but achieving this would still fall short of best practice. It could do more to reduce the confusion caused by having 139 telephone numbers. A total of 6.8 million calls failed accuracy checks in 2008-09 because advisors did not follow guidance and procedures, but HMRC does not know how often the advice it provides by telephone is actually incorrect. HMRC could also match staffing levels more closely to levels of demand, as the number of calls fluctuates significantly around key statutory deadlines during the year. There are also significant opportunities to reduce costs and improve its responsiveness by reducing the number of unnecessary calls. HMRC estimates that 35 per cent of calls are avoidable, often from people seeking to clarify information they had received which they did not understand, or chasing progress on items being processed in other parts of the department.

Ethics and Integrity in the Rule of Law and International Law

Emmanuel Nartey
Ethics and Integrity in the Rule of Law and International Law Book PDF

Author : Emmanuel Nartey
Publisher : Cambridge Scholars Publishing
Page : 444 pages
File Size : 52,7 Mb
Release : 2023-05-03
Category : Political Science
ISBN : 9781527510081

Get Book

Ethics and Integrity in the Rule of Law and International Law by Emmanuel Nartey Pdf

This book examines the ethics and integrity approach to modelling the rule of law and the international law process by investigating different factors that influence legal and governance systems in society. It explores the foundations of the rule of law and international law, and how to overcome the undesirable deficiencies in our legal and governance systems. The approach of this book is carefully designed to briefly demonstrate how including ethics and integrity when dealing with the rule of law and international law could lead to effective legal and governance systems. This book argues that the rule of law does not stand alone; ethics and integrity are the lifeblood of all legal rules and governance systems. This book is of special interest to academics and researchers within the fields of law, social Justice and philosophy.

Sessional Returns

Great Britain: Parliament: House of Commons
Sessional Returns Book PDF

Author : Great Britain: Parliament: House of Commons
Publisher : The Stationery Office
Page : 442 pages
File Size : 40,5 Mb
Release : 2012-09-14
Category : Political Science
ISBN : 0215048385

Get Book

Sessional Returns by Great Britain: Parliament: House of Commons Pdf

On cover and title page: House, committees of the whole House, general committees and select committees

Financial Management and Accounting in the Public Sector

Gary Bandy
Financial Management and Accounting in the Public Sector Book PDF

Author : Gary Bandy
Publisher : Routledge
Page : 406 pages
File Size : 49,7 Mb
Release : 2014-11-13
Category : Business & Economics
ISBN : 9781317659235

Get Book

Financial Management and Accounting in the Public Sector by Gary Bandy Pdf

The impact of the global financial crisis on government funds has been significant, with squeezed budgets having to satisfy ever-increasing demands for public services. Managers working in the public sector are confronted daily with targets and demands that are often set in confusing accounting and financial language. In Financial Management and Accounting in the Public Sector, Gary Bandy employs a clear and concise narrative to introduce the core concepts of accounting and financial management in the public sector and how to deliver services that represent value for money. This second edition has been revised and updated throughout, offering: an increased focus on post-crisis austerity more international examples of public financial management greater coverage of governance, accountability and risk management With a glossary of terms to help managers understand and be understood by accountants, as well as learning objectives, case studies and discussion questions, this practical textbook will help students of public management and administration to understand the financial and accounting aspects of managing public services.