Addressee: HM Revenue and Customs · Source location: Page 13, Paragraph 22, point a
[HMRC should:] make further improvements to its processes for estimating compliance yield. This should include:
? extending improvements made to quality assurance processes for downstream compliance yield to apply to upstream yield, including assurance work to test underlying evidence;
? reviewing its assumptions in light of the current economic climate, including non-payment rates; and
? updating how it selects and targets the sample of cases to test, so that a robust extrapolation of the errors can be used to calculate to what extent they affect the overall estimate of compliance yield each year.
Response position:
Accepted
Delivery:
In progress
· Q2 2026-27
· Confirmed by NAO
Addressee: HM Revenue and Customs · Source location: Page 13, Paragraph 22, point b
[HMRC should:] estimate and report the likely extent of official error affecting taxpayers ? by either overcharging or undercharging them ? in carrying out its compliance work. This should include ensuring it has the data needed to make a robust and representative estimate, and to determine whether additional testing is required.
Response position:
Accepted
Delivery:
In progress
· Q1 2027-28
· Confirmed by NAO
Addressee: HM Revenue and Customs · Source location: Page 13, Paragraph 22, point c
[HMRC should:] supplement its published compliance yield figures with more detailed commentary and analysis of trends between the different components of yield, and what these say about performance. This should indicate levels of uncertainty and could include sensitivity analysis of core assumptions used in the compliance yield estimate.
Response position:
Accepted
Delivery:
Implemented
· Q2 2023-24
· Confirmed by NAO
Addressee: HM Revenue and Customs · Source location: Page 14, Paragraph 22, point d
[HMRC should:] assess the potential impacts, on taxpayer behaviour and levels of non?compliance, of changes to compliance processes that it introduced or accelerated during the pandemic and has since made permanent, such as fewer face-to-face visits and digital filing of returns.
Response position:
Partially accepted
Delivery:
In progress
· Q3 2026-27
· Confirmed by NAO
Addressee: HM Revenue and Customs · Source location: Page 14, Paragraph 22, point e
[HMRC should:] analyse the relative rates of return from different types of compliance intervention, and use it to help inform how it prioritises and allocates resources on areas that will be most impactful. This should build on its existing analysis of rates of return.
Response position:
Accepted
Delivery:
Implemented
· Q4 2025-26
· Confirmed by NAO
Addressee: HM Revenue and Customs · Source location: Page 14, Paragraph 22, point f
[HMRC should:] ensure that there is more consistent evaluation of the effectiveness of all types of its compliance interventions and use the findings to assess value for money.
Response position:
Accepted
Delivery:
Implemented
· Q4 2024-25
· Confirmed by NAO