Source · Select Committees · Public Accounts Committee
Recommendation 1
1
Accepted
Committee took evidence on HMRC's progress with Making Tax Digital programme.
Conclusion
On the basis of a report by the Comptroller and Auditor General, we took evidence from HM Revenue & Customs (HMRC) on the issue of its progress with Making Tax Digital.1
Government Response Summary
The government details existing robust governance processes for the Making Tax Digital programme, including Senior Responsible Owner (SRO) accountabilities, quarterly reports, and significant internal scrutiny mechanisms.
Government Response
Accepted
HM Government
Accepted
As a part of the GMPP, MTD is subject to robust governance processes with clear accountabilities for all aspects of delivery. In line with GMPP governance, people in key roles, such as MTD’s Senior Responsible Owner (SRO), sign letters setting out their responsibilities and accountabilities for delivery of the programme and its intended outcomes. These letters are updated as people change roles. MTD’s SRO also completes a quarterly report to the IPA, covering the programme’s activity. The delivery of MTD is reflected in the performance objectives of the Programme Director, SRO and other senior HMRC officials. Performance against these objectives is appraised through the formalised Senior Civil Servant (SCS) performance management process, which include manager assessments at mid-year and end-of-year points to track progress against performance objectives. There are also significant internal governance and scrutiny processes in place, including internal audit processes and an Executive Oversight Group, enabling HMRC’s Executive Committee to scrutinise all aspects of the programme’s delivery. The Programme also reports to HMRC’s Transformation Board including Executive Committee members and HMRC Non-Executive Directors. MTD’s business case is updated regularly and scrutinised through Treasury Approval Point hearings, ahead of the Chief Secretary to the Treasury’s sign-off. The business case includes HMRC’s analysis of costs and benefits of the programme, alongside planned expenditure. The programme has continuously delivered within its annual allocated budgets and financial forecasts, in accordance with conditions set at Treasury Approval Points.