Recommendation 16

HMRC is also looking more widely at how it can improve the efficiency of its debt management operations. It told us it is undertaking work to use its data to better understand which type of contact is most effective in bringing customers to repay their debts and target activity accordingly. For example, whether a particular customer is likely to respond positively to receiving letters or whether a field visit is likely to be required.38 HMRC’s use of data to understand how taxpayers were affected by the pandemic