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Post implementation review Goods and Services Tax

Produced by the Income Tax (Treasury and Exchequer)
Authored by HMRC and published on 01 Jan 2009
Cost: £2,271.00

Summary

​The terms of reference for the review completed by HMRC covered:
  • the initial experience (mainly for the business community and revenue agencies
  • relevant documentation including the GST Law and Customs legislation
  • business support systems (including ICT) in Income Tax and Customs
  • resources, including staff levels, deployed by Income Tax and Customs and
    training provided
  • performance of both Departments in terms of Returns received, revenue
    receipts, refunds made and services offered to the business community comparing as appropriate to other jurisdictions
  • control systems currently in place to identify any opportunities for fraud
  • public Information available to taxpayers and general public.

Post implementation review Goods and Services Tax (size 125kb)
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