Select committee: Public Accounts Committee
Conclusion 30
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)
We asked HMRC why it cannot simplify tax rules to make it easier for businesses to comply. HMRC said that it does make it simpler where it can. However, it said that sometimes the complexity of the tax system reflects the will of Parliament, as new legislation results in new taxes being developed, such as vaping duty and the carbon border adjustment mechanism.48 HMRC also said that it has had to adapt the tax system to deal with economic innovations like cryptoassets.49
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).