Hm Revenue Customs Accounts 2010 11

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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 : 44,5 Mb
Release : 2011-12-20
Category : Business & Economics
ISBN : 0215040074

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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 Annual Report and Accounts 2010-11

Great Britain: H.M. Revenue & Customs
H M Revenue and Customs Annual Report and Accounts 2010 11 Book PDF

Author : Great Britain: H.M. Revenue & Customs
Publisher : Unknown
Page : 48 pages
File Size : 40,9 Mb
Release : 2011-07-12
Category : Electronic
ISBN : 0102972567

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H. M. Revenue and Customs Annual Report and Accounts 2010-11 by Great Britain: H.M. Revenue & Customs Pdf

H. M. Revenue and Customs annual report and Accounts 2010-11 : (for the year ended 31 March 2011)

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 : 42,6 Mb
Release : 2011-07-30
Category : Business & Economics
ISBN : 0215561031

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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

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 : 44,8 Mb
Release : 2011-12-20
Category : Business & Economics
ISBN : 0215039912

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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.

Core skills at

Great Britain: National Audit Office
Core skills at Book PDF

Author : Great Britain: National Audit Office
Publisher : The Stationery Office
Page : 40 pages
File Size : 46,7 Mb
Release : 2011-12-02
Category : Business & Economics
ISBN : 0102976996

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Core skills at by Great Britain: National Audit Office Pdf

HM Revenue and Customs will have to make sure its staff have the right skills if it is to succeed in cutting its running costs by 25 per cent by 2014-2015 and bringing in each year an extra £7 billion of tax revenue. It is estimated that HMRC spent £96 million in 2010-11 developing the skills of its staff but judges that spending is not systematically directed on top level business priorities. Staff skills will have been a factor in the improvement of HMRC's business results including the extra £1billion tax generated since 2010 by enforcement and compliance activity. But currently there is not a direct evidential link between results and training and development activities. Only 54 per cent of HMRC staff said that they were able to access the right learning and development opportunities when they needed to and only 38 per cent said that training had improved their performance. Evidence from a customer survey and external stakeholders also suggests that the Department does not have all the skills it needs, but HMRC does not have a good overview of its current skills gaps. It needs better data and information on gaps which would help it take a more strategic approach and gain an early warning of future skills gaps, such as the risk of skills depleting as experienced staff retire. This is of particular concern in HMRC as one in five staff in key business areas are over 55. HMRC also lacks governance arrangements or structures to hold the organization to account for money spent on training. Many of the points in this report were raised previously by HMRC's own reviews but the Department has not made the changes needed.

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 : 50,9 Mb
Release : 2015-03-28
Category : Electronic
ISBN : 9780215085771

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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.

House of Commons - Committee of Public Accounts: HM Revenue & Customs: Progress in Tackling Tobacco Smuggling - HC 297

Great Britain: Parliament: House of Commons: Committee of Public Accounts
House of Commons Committee of Public Accounts HM Revenue Customs Progress in Tackling Tobacco Smuggling HC 297 Book PDF

Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 44 pages
File Size : 54,6 Mb
Release : 2013-10-10
Category : Law
ISBN : 0215062493

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House of Commons - Committee of Public Accounts: HM Revenue & Customs: Progress in Tackling Tobacco Smuggling - HC 297 by Great Britain: Parliament: House of Commons: Committee of Public Accounts Pdf

Tobacco smuggling represents a significant risk to revenues. It undermines initiatives to reduce smoking and it is linked to the activities of organised criminal gangs. HMRC estimates that duty not paid on tobacco smoked in the UK in 2010-11 resulted in revenue losses of around £1.9 billion. Some 9% of cigarettes and 38% of hand-rolling tobacco sold in the UK are estimated to be illicit, yet there were only 265 prosecutions for tobacco smuggling in 2012-13. HMRC's 2010 Spending Review settlement included £25 million over four years to invest in new initiatives to tackle tobacco smuggling. However HMRC was also required to find efficiency savings so total spending on HMRC's tobacco strategy in 2011-12 rose by only £3 million to £68.9 million and fell to £67.4 million in 2012-13. By the end of 2012-13, three of the five Spending Review-funded projects had yielded nothing and the Committee is not convinced that the Spending Review projects will deliver the £900 million benefit, in terms of revenue loss prevented, that HMRC now predicts they will achieve by March 2015. The Department has also failed to challenge UK tobacco manufacturers who turn a blind eye to the avoidance of UK tax by supplying more of their products to European countries than the legitimate market in those countries could possibly require. The tobacco then finds its way back into the UK market without tax being paid. The supply of some brands of hand-rolling tobacco to some countries in 2011 exceeded legitimate demand by 240%.

Settling Large Tax Disputes

Great Britain. National Audit Office
Settling Large Tax Disputes Book PDF

Author : Great Britain. National Audit Office
Publisher : The Stationery Office
Page : 52 pages
File Size : 44,8 Mb
Release : 2012-06-14
Category : Tax evasion
ISBN : 0102977143

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Settling Large Tax Disputes by Great Britain. National Audit Office Pdf

The National Audit Office has concluded, on the basis of an examination by former High Court tax judge Sir Andrew Park of five large tax settlements, that all five settlements were reasonable and at least one may have been better than reasonable. However, there were concerns about the processes by which the settlements were reached and over poor internal communication of the reasons for settlement which resulted in a loss of confidence in the settlements, both internally and externally. These large settlements are complex and there is no clear answer to what represents the 'right' tax liability. In each case, there was a range of justifiable positions the Department might have taken. The NAO's examination included consideration of whether the settlement in each case was as good as or better than the outcome that might be expected from litigation, taking into account the risks, cost, uncertainties and timescale of that option. It is not clear that all settlements were fully compatible with the Department's Litigation and Settlement Strategy. For instance, there are some disputes where the only possible outcomes are either that the taxpayer owes nothing or that it owes the full amount. In these circumstances, the Department's Litigation and Settlement Strategy does not permit 'splitting the difference'. The Department has acknowledged that its governance processes need strengthening and is introducing new arrangements, including the appointment of an assurance Commissioner, who will approve all large settlements

Central Government supply estimates 2010-11

Great Britain: H.M. Treasury
Central Government supply estimates 2010 11 Book PDF

Author : Great Britain: H.M. Treasury
Publisher : The Stationery Office
Page : 492 pages
File Size : 47,8 Mb
Release : 2010-11-23
Category : Business & Economics
ISBN : 0102969299

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Central Government supply estimates 2010-11 by Great Britain: H.M. Treasury Pdf

Supply estimates are the means by which the Government seeks from Parliament sufficient funds and parliamentary authority for the bulk of departmental expenditure each year. In the course of the year the Government may need to ask Parliament for additional resources and/or cash. This volume contains 32 supplementary estimates and one new estimate.

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 : 47,7 Mb
Release : 2011-02
Category : Business & Economics
ISBN : 021555616X

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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.

The Economic Constitution

Tony Prosser
The Economic Constitution Book PDF

Author : Tony Prosser
Publisher : Oxford University Press, USA
Page : 296 pages
File Size : 40,7 Mb
Release : 2014
Category : Law
ISBN : 9780199644537

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The Economic Constitution by Tony Prosser Pdf

This title examines the constitutional framework for management of the economy in the UK, including the effects of the 2008 financial crisis. It assesses the extent to which legal principles limit the policy choices available to government and the extent to which they permit a coherent approach to economic management across government.

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 : 48,6 Mb
Release : 2012-09-14
Category : Political Science
ISBN : 0215048385

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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

Closing the tax gap

Great Britain: Parliament: House of Commons: Treasury Committee
Closing the tax gap Book PDF

Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
Page : 96 pages
File Size : 45,5 Mb
Release : 2012-03-09
Category : Business & Economics
ISBN : 0215042948

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Closing the tax gap by Great Britain: Parliament: House of Commons: Treasury Committee Pdf

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.

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 : 84 pages
File Size : 42,6 Mb
Release : 2012-12-03
Category : Electronic
ISBN : 0215050878

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

This report looks at a range of issues among HM Revenue & Customs' activities, but principally into the corporation tax paid by multinational companies. International companies are able to exploit national and international tax structures to minimise corporation tax on the economic activity they conduct in the UK. It is believed that this practice is widespread and that HMRC is not taking sufficiently aggressive action to assess and collect the appropriate amount of corporation tax. Both HMRC and corporate taxpayers are failing to meet the legitimate public expectations from the tax system. Evidence received was unconvincing, in some cases evasive, and there is concern that multinationals have an unfair competitive advantage. A change of mindset needs also to apply to HMRC's approach to the Tax Gap - the difference between tax collected and that which, in the Department's view, should be collected. While total tax revenues have increased by £4 billion since 2010-11, the Department's own assessment of the gap stands at £32 billion and has only reduced by £1 billion since 2004-05. HMRC deserves praise for clearing the backlog of un-reconciled legacy PAYE cases, before its target of December 2012, but is too complacent about the service it provides to customers. The next challenges HMRC faces are the roll-out of the Real Time Information system and the changes to child benefit. The system is vital for the Department for Work and Pensions' introduction of Universal Credit, but HMRC has no contingency planning to cope with any delays in implementation. The Department's performance in reducing the level of error and fraud on the tax credits it pays has got worse rather than better, and it has failed to meet its target

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 : 43,6 Mb
Release : 2012-12-18
Category : Business & Economics
ISBN : 010298056X

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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.