V1.263 HM Revenue and Customs (HMRC)

Part V1 General principles and rates of tax

V1.263 HM Revenue and Customs (HMRC)

V1.263 HM Revenue and Customs (HMRC)


From its introduction in 1973 until April 2005, the administration of VAT was the responsibility of HM Customs and Excise1. In July 2003, however, the Chancellor of the Exchequer announced2 a review of the activities of the revenue departments (both Customs and Excise and Inland Revenue) to be led by the Permanent Secretary to the Treasury. Points to be included in the review were—


    (i)     ways to enhance service delivery to taxpayers and how these were most effectively ensured. The review had a particular remit to examine whether, through closer working between the revenue departments or through organisational change, costs to honest taxpayers and compliance costs to businesses could be reduced;


    (ii)     the coherence of administrative systems, including information and efficient use of resources across the broad area of tax administration taking into account future technological developments which will open new avenues for enhanced services;


    (iii)     how best to

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