HM Revenue & Customs (HMRC) has published the following information for people who want to know more about current issues affecting HMRC and their customers.
HMRC assesses its performance against a range of compliance, operational and customer service measures. This issue briefing looks at our performance against our forecasts and targets.
How are we doing? HMRC's performance - quarterly update February 2013 (PDF 94K)
Our approach to ensuring that the national minimum wage is paid, and how we return arrears to workers.
Enforcing the national minimum wage (PDF 103K)
How new HMRC funding to tackle tax avoidance, evasion and criminal attack will secure around £2 billion in additional revenue.
Further clampdown on tax avoidance and evasion (PDF 159K)
How a new HMRC publicity campaign aims to change the behaviour of those intent on bending or breaking the rules.
New campaign against tax evasion (PDF 180K)
Who will be affected, how the charge will work and how we will administer it.
High Income Child Benefit Charge (PDF 121K)
Not paying the right amount of tax places an unfair burden on the honest majority of taxpayers. That is why the Government is investing £917 million between 2010 and 2015 to increase tax compliance. This includes illegal tax evasion and those who seek to avoid tax by operating within the letter - but not the spirit - of the law. This briefing explains our approach to tackling both evasion and avoidance, so we can collect the right amount of tax.
Our approach to tax compliance (PDF 164K)
With a large estate covering the UK and Northern Ireland, HMRC is one of the 'big four' government departments making a significant contribution to sustainable operations and procurement in the public sector. We also have responsibility for administering environmental taxes - climate change levy, landfill tax and aggregates levy - which puts us further in the spotlight in terms of how we manage our own environmental impact.
What we are doing for the environment (PDF 268K)
HMRC is sending more than a million letters between the end of October and December to taxpayers who did not pay enough tax under PAYE in 2010-11.
The briefing below provides information to help you understand how PAYE underpayments happen.
Tax letters for people who have underpaid PAYE (PDF 231K)
All individuals and businesses have to pay their tax on time and it is HMRC's legal duty to make sure that happens. The vast majority do pay on time, despite the current economic climate.
But HMRC know that many people and businesses are struggling to make ends meet - and that includes paying their tax on time.
The briefing below provides information to help you understand how the 'Time to Pay' arrangements work.
Giving taxpayers time to pay (PDF 214K)
HMRC's half-yearly performance against a range of compliance, operational and customer service measures in 2012-2013.
How are we doing? HMRC's 2012-13 half-yearly performance (PDF 142K)
HMRC assesses its performance against a range of compliance, operational and customer service measures.
This briefing looks at our 2011-2012 half-yearly performance against our forecasts and targets so you are kept up to date on how we are performing for the taxpayer.
HMRC's 2011-12 half-yearly performance (PDF 82K)
Child Tax Credit helps people bringing up children and Working Tax Credit helps those working on low pay, whether or not they have children.
Since tax credit calculations can change if people's circumstances change, overpayments can sometimes occur that we need to recoup.
This briefing provides information about how such overpayments may occur, how to avoid them and what to do if they have been overpaid.
Tax Credits overpayments (PDF 287K)
HMRC is making a number of changes to the way we manage the settlement of significant tax disputes, following a report by the Public Accounts Committee in December. This briefing sets out our approach, as well as the changes we are making to introduce even greater transparency, scrutiny and accountability.
Managing significant tax disputes (PDF 222K)
HMRC assesses its performance against a range of financial, operational and customer service measures. This issue briefing looks at our full-year performance against our forecasts and targets.
How are we doing? - HMRC's 2011-12 performance (PDF 265K)
Real Time Information (RTI) will improve the operation of the PAYE system by creating more up-to-date taxpayer records and making it easier for employers and HMRC to administer. This issue briefing explains how RTI will mean more people paying the right amount of tax and National Insurance.
Real Time Information for PAYE (PDF 267K)
HMRC recognises the crucial role small businesses play in creating growth. We provide targeted help for those businesses that need it, while levelling the playing field so that everyone pays their fair share and no-one gets an unfair advantage by breaking the rules. This briefing explains what we are doing to ensure small businesses receive this support and comply with their tax obligations.
Our approach to small businesses (PDF 340K)
HMRC will be sending out up to five million letters between May and October 2012 to taxpayers who have either paid too much or too little tax under Pay As You Earn (PAYE) in 2011-12. This briefing provides information about how PAYE underpayments happen and what to do about it.
PAYE underpayments and overpayments (PDF 311K)
We take the security of our online systems very seriously and the enhancement of our cyber crime capability is just the latest in a series of anti-fraud measures we are taking every day. This briefing sets out our approach to keeping our online systems and customers' information safe.
We encourage our employees to take part in at least one day of paid volunteering leave each year as part of their personal development and as a way of bringing them closer to our customers and local communities. This briefing sets out how HMRC is supporting the Government's aim to increase levels of social action and community involvement.
Volunteering and charitable donations (PDF 367K)
Tax avoidance deprives the UK of the money it needs to fund public services and undermines public confidence in the fairness of the tax system. This briefing explains what we are doing to tackle tax avoidance, so that everyone pays their fair share of tax.
Tackling tax avoidance (PDF 954K)
Recent stories in the media have suggested that some high-profile multinational businesses do not pay their fair share of corporation tax on profits they make from their business with UK customers. This briefing explains how the profits of multinational businesses are taxed, and how tax policy affects where multinationals choose to locate.
Taxing the profits of Multinational Companies (PDF 124K)
The tax gap gives HMRC a broad picture of the tax that should in theory be collected, against what is actually collected. This briefing explains why we calculate the tax gap and how it influences the way we work to collect taxes.
