Committees

Managing tax compliance following the pandemic

Inquiry

The impacts of the COVID-19 pandemic affected both the risks to tax compliance and the ability of HM Revenue and Customs (HMRC) to carry out its compliance work.

The need to prioritise direct responses to the pandemic (including new employment and self-employment support schemes) reduced HMRC’s overall capacity for tax compliance work, while lockdowns and social distancing meant constraints on face-to-face investigations.

HMRC’s estimate of compliance yield – the additional tax revenue collected or protected as a result of its compliance work – was 18% lower in both 2020/21 and 2021/22 than it had been in 2019/20. 

This inquiry is based on the NAO investigation into managing tax compliance following the pandemic. In January the Committee will question senior officials at HMRC to further examine how well HMRC is placed to manage its compliance work following the pandemic, including future risks and challenges.

If you have evidence on this issue please submit it here by 6pm on Monday 16 January 2023. Please have a look at the requirements for written evidence submissions and note the Committee cannot accept material as evidence that has been published elsewhere.

This inquiry is no longer accepting evidence

The deadline for submissions was Monday 16 January 2023.

Reports, special reports and government responses

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Forty-Ninth Report - Managing tax compliance following the pandemic
Inquiry Managing tax compliance following the pandemic
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Response to this report
Correspondence from Jim Harra, Chief Executive and First Permanent Secretary, HMRC, re HMRC’s response to the Committee’s report, Managing tax compliance following the pandemic, dated 22 November 2023
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Correspondence
Response to this report
Correspondence from PAC Chair Dame Meg Hillier to Jim Harra, Chief Executive and First Permanent Secretary, HM Revenue & Customs, re Treasury Minute response – Managing tax compliance following the pandemic, dated 24 October 2023
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Response to this report
Treasury minutes: Government response to the Committee of Public Accounts on the Forty-ninth report from Session 2022-23
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Government Response

Correspondence

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Joint correspondence from Jim Harra, Chief Executive and First Permanent Secretary, HM Revenue & Customs, re update on Managing Tax Compliance HMRC, dated 9 February 2023
Inquiry Managing tax compliance following the pandemic
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Correspondence

Oral evidence transcripts

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26 January 2023
Inquiry Managing tax compliance following the pandemic
Witnesses HM Revenue and Customs, HM Revenue and Customs, and HM Revenue and Customs
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Oral Evidence

Written evidence

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TaxWatch (MFP0001)
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Dr Osita Mba (Solicitor Advocate, Chartered Tax Adviser, Fellow of the Chartered Institute of Taxation and Lecturer at the University of Essex Law School at University of Essex) (MFP0002)
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Mr Geoff Bantock (MFP0003)
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Other publications

Government Responses
The Government has undertaken to respond to most committee reports within two months, although there are exceptions to this rule.
1 published

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