Collection

Issue briefings from HMRC

Find out more about HMRC's work with these briefings.

• From: HM Revenue & Customs
• Published: 11 October 2013
• Last updated: 18 July 2022 — See all updates

HMRC publishes issue briefings for external organisations who want to know more about its work. They are also sent to MPs and politicians in Scotland, Wales and Northern Ireland.

Issue briefings: 2022

• HMRC issue briefing: tackling error and fraud in the Covid-19 support schemes
  • 13 October 2022
  • Policy paper

Issue briefings: 2021

• HMRC issue briefing: HMRC’s approach to tax fraud
  • 2 December 2021
  • Policy paper
• HMRC issue briefing: hidden economy conditionality
  • 6 July 2021
  • Policy paper
• HMRC issue briefing: collecting tax debts as we emerge from coronavirus (COVID-19)
  • 30 June 2021
  • Policy paper
• HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35)
  • 15 February 2021
  • Policy paper

Issue briefings: 2020

• HMRC issue briefing: how HMRC will continue to support customers and the economy
  • 9 November 2021
  • Policy paper
• HMRC issue briefing: ensuring the correct tax is paid
  • 5 June 2020
  • Policy paper

Issue briefings: 2019

• HMRC issue briefing: reform of off-payroll working rules
  • 22 October 2019
  • Policy paper
• HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
  • 28 September 2023
  • Policy paper
• HMRC issue briefing: explaining Child Benefit
  • 24 April 2019
  • Policy paper
• HMRC issue briefing: support for customers who need extra help
  • 3 April 2019
  • Policy paper

Issue briefings: 2018

• HMRC issue briefing: settling disguised remuneration scheme use and/or paying the loan charge
  • 28 September 2023
  • Policy paper
• Issue briefing: calculating the 2016 to 2017 tax gap
  • 14 June 2018
  • Policy paper

Issue briefings: 2017

• Issue briefing: calculating the 2015 to 2016 tax gap
  • 26 October 2017
  • Policy paper
• Issue briefing: Simple Assessment - ending the tax return
  • 22 September 2017
  • Policy paper
• Issue briefing: changes to the PAYE tax system
  • 10 April 2017
  • Policy paper

Issue briefings: 2016

• Issue briefing: calculating the 2014 to 2015 tax gap
  • 20 October 2016
  • Policy paper
• Issue briefing: Taxing the profits of companies that are not resident in the UK
  • 1 March 2016
  • Policy paper
• Issue briefing: Taxing multinationals - tackling aggressive tax planning
  • 1 March 2016
  • Policy paper
• Issue briefing: taxing multinationals - transfer pricing rules
  • 1 March 2016
  • Policy paper

Issue briefings: 2015

• Issue briefing: Scottish Rate of Income Tax
  • 30 November 2015
  • Corporate report
• Issue briefing: HMRC's 10-year modernisation programme
  • 8 January 2019
  • Corporate report
• Issue briefing: calculating the 2013 to 2014 tax gap
  • 23 October 2015
  • Corporate report
• Issue Briefing: Direct Recovery of Debts
  • 5 August 2015
  • Corporate report
• Issue briefing: starting tax rate for savings interest
  • 4 March 2015
  • Corporate report
• Issue briefing: marriage allowance
  • 20 February 2015
  • Corporate report

Issue briefings: 2014

• Issue briefing: How we're doing: our performance so far this year
  • 20 November 2014
  • Corporate report
• Issue briefing: tax summaries
  • 3 November 2014
  • Corporate report
• Issue briefing: Tax avoidance scheme users to make upfront payments
  • 3 November 2014
  • Corporate report
• Issue briefing: calculating the 2012 to 2013 tax gap
  • 16 October 2014
  • Corporate report
• Issue briefing: tax credits renewals
  • 24 July 2014
  • Corporate report
• Issue briefing: one year on - modernising PAYE with real time information
  • 8 April 2014
  • Corporate report
• Issue briefing: how we tackle offshore evasion
  • 24 February 2014
  • Corporate report
• Issue briefing: a new service for those needing the most help
  • 12 February 2014
  • Corporate report
• Issue briefing: tax credits overpayments (February 2014)
  • 10 February 2014
  • Corporate report
• Issue briefing: our approach to debt collection
  • 23 January 2014
  • Corporate report
• Issue briefing: HMRC’s 2013 to 2014 half-yearly performance
  • 23 January 2014
  • Corporate report
• Issue briefing: tackling tax evasion
  • 22 January 2014
  • Corporate report

Issue briefings: 2013

• Issue briefing: what we are doing about pension liberation
  • 22 October 2013
  • Corporate report
• Issue briefing: calculating the latest tax gap estimates
  • 11 October 2013
  • Corporate report
• Issue briefing: High Income Child Benefit Charge
  • 3 October 2018
  • Policy paper
• Issue briefing: HMRC’s April to June 2013 performance
  • 2 September 2013
  • Corporate report
• Issue briefing: HMRC’s 2012 to 2013 performance
  • 17 May 2013
  • Corporate report
• Issue briefing: tackling the hidden economy
  • 15 December 2014
  • Corporate report
• Issue briefing: helping those who need it most
  • 15 December 2014
  • Corporate report
• Issue briefing: Real Time Information
  • 6 March 2013
  • Guidance
• Issue briefing: HMRC's performance between April and December 2012
  • 27 February 2013
  • Corporate report
• Issue briefing: enforcing the national minimum wage
  • 21 January 2013
  • Corporate report
• Issue briefing: 2012 update on high income Child Benefit charge
  • 15 December 2014
  • Corporate report
• Issue briefing: our approach to tax compliance
  • 15 December 2014
  • Transparency data
• Issue briefing: what HMRC is doing for the environment
  • 1 January 2013
  • Corporate report
• Issue briefing: PAYE underpayments
  • 1 January 2013
  • Policy paper
• Issue briefing: Tax Credits overpayments
  • 1 January 2013
  • Policy paper
• Issue briefing: managing significant tax disputes
  • 1 January 2013
  • Policy paper
• Issue briefing: HMRC's 2011 to 2012 performance
  • 1 January 2013
  • Policy paper
• Issue briefing: Real Time Information for PAYE
  • 1 January 2013
  • Policy paper
• Issue briefing: our approach to small businesses
  • 1 January 2013
  • Policy paper
• Issue briefing: PAYE underpayments and overpayments
  • 15 December 2014
  • Policy paper
• Issue briefing: online security
  • 1 January 2013
  • Policy paper
• Issue briefing: volunteering and charitable donations
  • 1 January 2013
  • Policy paper
• Issue briefing: tackling tax avoidance
  • 1 January 2013
  • Policy paper
• Issue briefing: taxing the profits of multinational companies
  • 1 January 2013
  • Policy paper

Published 11 October 2013
Last updated 18 July 2022 + show all updates

1. 18 July 2022

   Added 'HMRC issue briefing: tackling error and fraud in the Covid-19 support schemes' to the collection.

2. 2 December 2021

   Added 'HMRC issue briefing: HMRC’s approach to tax fraud' to the collection.

3. 6 July 2021

   Added 'HMRC issue briefing: hidden economy conditionality' to the collection.

4. 30 June 2021

   Added 'HMRC issue briefing: Collecting tax debts as we emerge from coronavirus (COVID-19)' to the collection.

5. 15 February 2021

   Added 'HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35)'to the collection.

6. 27 August 2020

   Added 'HMRC issue briefing: how HMRC will continue to support customers and the economy' to the collection.

7. 22 October 2019

   Added 'HMRC issue briefing: reform of off-payroll working rules' to the collection

8. 24 July 2018

   Added 'HMRC issue briefing: disguised remuneration charge on loans' to the collection

9. 14 June 2018

   Added 'Issue briefing: calculating the 2016 to 2017 tax gap' to the collection

10. 26 October 2017

    Added 'Issue briefing: calculating the 2015 to 2016 tax gap' to the collection

11. 20 October 2016

    Added "Issue briefing: calculating the 2014 to 2015 tax gap"

12. 1 March 2016

    Added "Issue briefing: Taxing the profits of companies that are not resident in the UK"

13. 30 November 2015

    Added "Issue briefing: Scottish Rate of Income Tax"

14. 13 November 2015

    Added 'Issue briefing: HMRC announces next step in its ten-year modernisation programme'

15. 5 August 2015

    Removed Direct Recovery of Debts (November 2014) as it has been superseded by the August 2015 publication

16. 5 August 2015

    Added 'Issue Briefing: Direct Recovery of Debts'

17. 4 March 2015

    Added Issue briefing: starting tax rate for savings interest

18. 20 February 2015

    Issue briefing: marriage allowance

19. 25 November 2014

    Added Issue briefing: Direct Recovery of Debts

20. 20 November 2014

    Added 'Issue briefing: How we're doing: our performance so far this year'

21. 12 November 2014

    Added new issue briefing: Taxing multinationals: tackling aggressive tax planning

22. 3 November 2014

    Added 'Issue briefing: tax summaries'

23. 16 October 2014

    Added Issue briefing: dealing with the tax affairs of wealthy individuals

24. 9 April 2014

    Updated to include latest issue briefing "one year on - modernising PAYE with real time information"

25. 24 February 2014

    Updated to include a new issue briefing on offshore evasion.

26. 10 February 2014

    Updated to include "Issue briefing: tax credits overpayments (February 2014)"

27. 23 January 2014

    Added Issue briefing: our approach to debt collection

28. 16 January 2014

    Pre-fixed all titles consistently with Issue briefing: (title). Added various small changes to style. Reordered dates chronologically.

29. 16 January 2014

    Added Issue briefing: tackling tax evasion.

30. 11 October 2013

    First published.