Corporate report

Evaluation of HMRC’s implementation of powers, obligations and safeguards

An evaluation of how HMRC powers, taxpayer obligations and safeguards introduced since 2012 have been implemented by HMRC.

• From: HM Revenue & Customs
• Published: 4 February 2021
• Last updated: 27 April 2023 — See all updates

Documents

Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2021: commitment update

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Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2012

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Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2012 (open document format)

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Details

The Financial Secretary to the Treasury, on 16 July 2019, set out a series of actions to maintain and develop public trust in HMRC operations. These were set out in a Written Ministerial Statement made on 22 July 2019. One of the actions was for HMRC to evaluate the implementation of powers introduced since 2012.

This report evaluates how powers, obligations and safeguards granted by Parliament to enable HMRC to administer the tax system, introduced since 2012, have been implemented. It is the culmination of work which HMRC undertook with taxpayer representative bodies.

HMRC have made 21 commitments to address the findings of this evaluation. These commitments will provide an improved experience for taxpayers and will support the government’s vision for a trusted, modern tax administration system.

Published 4 February 2021
Last updated 27 April 2023 + show all updates

1. 27 April 2023

   Published 'Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2021: commitment update'

2. 4 February 2021

   First published.