Recommendation 29

HMRC told us that it shared with this Committee and the NAO the ambition to evaluate more tax measures. HMRC said it had therefore secured an additional £2 million for evaluation in 2021–22. In 2020–21, HMRC’s central budget for commissioning external research, including evaluations, was £2 million. HMRC also told us that it would be publishing a new evaluation framework later in 2021, to set out the overall principles and approach it will be applying.58 The impact of tax measures on other government departments