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

Published on: 05 February 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a report evaluating how powers, obligations and safeguards, introduced since 2012 to enable it to administer the tax system, have been implemented and operated. It is the culmination of work which HMRC undertook with taxpayer representative bodies.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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