Power and Evaluation Forum report published

Feb 08, 2021

Last week HMRC published its evaluation report on HMRC’s Implementation of Powers, Obligations and Safeguards introduced since 2012. The report’s publication is the outcome of the work of the Powers and Safeguards Evaluation Forum which this Institute and its members contributed feedback.

In letters to the Institute’s representatives on this forum, Leontia Doran and Niall Fitzgerald, the Financial Secretary to the Treasury (“FST”) Jesse Norman MP thanked the Institute and its members for the contribution made to the outcome of this review.

On 16 July 2019, The FST 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 are intended to provide an improved experience for taxpayers and support the government’s vision for a trusted, modern tax administration system.