Select committee: Public Accounts Committee
Conclusion 23
9th Report - Large business tax compliance
Published 10 Jul 2026
Addressed to HM Treasury
Public Accounts Committee Large business tax compliance All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
HMRC said that its governance processes are set out in its litigation and settlement strategy. It told us it is confident these processes are robust, and is constantly looking for evidence that shows it is acting fairly and consistently in disputes. It highlighted that in cases that go to litigation it is getting it right in the majority of cases, with a success rate of over 90%. Alongside its standard reporting to Parliament, HMRC stated that the C&AG’s report provides further assurance that it is working fairly and consistently to collect the right tax from large businesses. HMRC also told us that in the most significant cases, where over £100 million in tax is at stake, additional oversight is provided by its tax assurance commissioner.34
From: Public Accounts Committee, 9th Report - Large business tax compliance (HC 86), 10 July 2026
Government response
The government responded to the whole report on 1 October 2026 (deadline 10 September 2026).