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As well as collecting tax, HM Revenue & customs officers administer benefit payments, pay out tax credits and help to protect national interests. They.

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Presentation on theme: "As well as collecting tax, HM Revenue & customs officers administer benefit payments, pay out tax credits and help to protect national interests. They."— Presentation transcript:

1 As well as collecting tax, HM Revenue & customs officers administer benefit payments, pay out tax credits and help to protect national interests. They interact with all kinds of people, from businesses to individuals. In fact, almost everyone comes into contact with them at some point, which makes customer service central to everything we do.

2 What do they do in their day to day role?
HMRC offer unique digital opportunities, They have one of the biggest and most dynamic IT operations in Europe. HM revenue and customs employ people with a wide range of IT, and digital skills in locations across the UK. The jobs they offer lead the way into cyber security, big data, robotic automation, APIs and innovative customer contact tools. HMRC also offers opportunities for estate services. The estate services are responsible for the supply, management and maintenance of HMRC’s operational estate. The roles are based across the UK and cover a wide range of responsibilities. HMRC offer Analyst career opportunities consist of the following roles: social researchers, statisticians, data analysts, economists, operational researchers and intelligence analysts. Current roles which are being offered are ‘Band T’ grade jobs which are paid nationally £25,045, ‘HO’ which are paid nationally £29,068, and ‘SO’ are paid £35,409 nationally.

3 Jobs at HMRC With 56,000 staff, who collectively help bring in more than £500 billion in tax revenues, from more than 45 million individuals and 5.2 million businesses, they are a major business with serious responsibilities. Some of the jobs there are: Analyst (social researchers, Statisticians, data analysts, economists, operational researchers, intelligence analysts) state services (Access Control National Service Lead. Mail and Archive National Service Lead, Furniture, Fittings and Equipment (FFE) – National Service Lead, Utility Manager) Digital services – cyber security, big data, robotic automation, APIs, innovative customer contact tools

4 Customs officer in HMRC
Customs officers stop banned items coming in or out of the country, and collect taxes and duties. The qualifications necessary are: an administrative assistant, for which you'll need 2 GCSEs (A* to C) an assistant officer, for which you'll need 5 GCSEs (A* to C) including maths and English To start as an officer, you’ll usually need 5 GCSEs (A* to C) including maths and English, and 2 A levels or equivalent   If you don’t have the qualifications, you may be able to take a test instead to prove your skills and abilities in areas like teamwork and communication. As a customs officer your day-to-day duties may include: searching luggage, vehicles and travellers checking customs documents questioning people found with illegal items or goods over the allowance arresting and charging people preparing reports and witness statements taking on specialist roles like dog handling or undercover and surveillance work

5 Tax inspector in HMRC You’ll need to apply for a place on HM Revenue & Customs’ (HMRC’s) Tax Specialist programme and have one of the following: a degree (minimum 2:2) in any subject an equivalent award like a professional accountancy qualification Your day-to-day duties might include: examining business accounts visiting businesses to interview board directors, lawyers and accountants investigating suspected fraud offering specialist advice about tax negotiating settlements representing HMRC at appeals tribunals considering and applying tax law to cases leading a team of caseworkers and administrative staff managing relationships between HMRC and customers

6 Immigration officer in HMRC
You may need a degree to get into this job. Previous experience of working with the public will help, and foreign language skills could give you an advantage. You’ll usually need to have lived in the UK for at least 5 years before applying, be 18 or over, and pass medical and security clearance checks. Your duties day-to-day would include: You’ll check the landing cards of non-British and non-European passengers, and asses them to see if they meet the criteria for entry to the country.  interviewing the passenger for more information arranging for them to go back to their point of departure organising a place in a holding area  You may also be involved with: operations to gather information or monitor people visiting and interviewing people who are suspected of not having the right to remain in the UK

7 What other agencies do they work with?
HMRC can collect your debt through a private debt collection agency. The agency will write to you and you should pay them directly. Some debt collection agencies used by HMRC are: 1st Locate (trading as LCS) Bluestone Credit Management Ltd Fredrickson International Ltd Past Due Credit Solutions (PDCS) If HMRC takes you to court, you may have to pay court fees and HMRC’s costs as well as the tax you owe. The HMRC can start magistrates court proceedings if you owe a substantial amount of money. Criminal Investigation will be reserved for cases where HMRC needs to send a strong deterrent message or where the conduct involved is such that only a criminal sanction is appropriate. DVLA works with the HMRC (and police) to crack down on illegal foreign registered vehicles. Head of DVLA’s Vehicle police said “this is an excellent example of collaborative working across government to solve a difficult problem”

8 What evidence they may collect?
HMRC has an incredible range and depth of information sources which can be used to uncover tax under-declaration. The ‘Northgate Public Services Information System’ database which contains details of housing benefits paid to landlords by any UK local council Land Registry documents, (main source of information relating to home and land ownership) Electoral Rolls, council tax records, letting agent client records and mortgage applications “Schedule 36” information notices, which are legally enforceable notices used to require information (about let properties) to be released by letting agents, insurers, Council Tax offices, tenants, Housing Benefit offices and Estate agents. Banks and building societies, they are required to provide details of accounts on which interest is paid over a certain amount. Inheritance tax returns, indicating second properties passing under a will Looking at and interrogating websites, such as ‘Rightmove’, this site provides the sale and rental information for a property, and an estimate of the capital appreciation of a house since the last transaction Increased sharing of information across government departments and overseas institutions Bringing in outside expertise from the financial services industry, academia, and the credit reference agencies

9 Specialist equipment . Tracking tools and search engines
The tax authorities have a range of information-gathering tools at their disposal, some specialised to HMRC – note its recent investment in new web-trawling software to help catch eBay traders and others – and some publicly available, such as internet and social media search tools. Social and traditional media alerts Those posing in front of their yacht on a social networking site while declaring next to no income on their tax returns will be of immediate interest to HMRC (HMRC also has access to shipping registrations). Press articles and media coverage have also long been used by HMRC as the trigger for further investigation into an individual’s affairs. Once HMRC has a suspicion that an individual has underpaid their tax liabilities, it has a range of powers and tools available for it to drill down into the individual taxpayer’s affairs. Statutory demands for information Let’s look at the example of buy-to-let landlords who have missed some of their rental income off their tax returns – and how HMRC may go about sourcing information that will help with their enquiries. Firstly, HMRC has the statutory power to issue a demand to any tenant (whether a company or an individual), compelling them to inform HMRC how much rent they pay and to whom it is paid. This information can then be compared to the landlord’s tax return and is therefore a relatively simple way for HMRC to identify whether the income has been declared correctly.

10 Specialist equipment part 2
Phone checks and official records Rental adverts may also be reviewed and lettings agents may be contacted. Remember, it is relatively quick and easy for HMRC to check with the Land Registry who owns a specific property. HMRC will also have access to housing benefit records. It is similarly difficult to escape HMRC’s clutches when the time comes to selling the property. HMRC’s inspectors have long reviewed the local papers for houses for sale and the internet makes this process even easier, especially with the abundance of websites that show historic house sale prices. Information-trawling software However, HMRC has also recently invested in a new computer system. This system allows HMRC to bring together information on property sales and can pull together a historical list of properties purchased by a landlord. This information can then be compared to what the landlord has declared to be chargeable to capital gains tax (CGT). Hotline tip-offs In addition to the more sophisticated tools, HMRC still receives significant amounts of information via its Hotline from disgruntled third parties, such as neighbours or vengeful former spouses. While some of these should naturally be taken with a pinch of salt, many individuals have found themselves subject to serious tax investigations following a tip-off from a wronged former spouse, neighbour or business rival. Ultimately, it is a far better idea if you do have any undisclosed tax liabilities to come forward before HMRC finds you. Those who make unprompted disclosures will face far lower penalties than those found by HMRC’s investigators, and once their tax affairs are up to date will have the peace of mind that they no longer have to look over their shoulder, fearful of that HMRC enquiry letter landing on their doormat.

11 How to get into it To get into jobs at HMRC you can apply at the civil service jobs website. From there you can see what available jobs there are that suit you.

12 Strengths HMRC has reorganized its business to tackle some of the root causes of marketed tax avoidance. In large tax disputes, there can be significant sums of tax at stake. For example in , the total tax under consideration in decisions referred to HMRC’s tax commissioners amounted to £3.9 billion. HMRC reported £26.6 billion compliance yield in

13 Weakness It costs a lot to run e.g. cost The annual cost of running HMRC was £3.2 billion in to run HMRC that year Weak in efforts dealing with tax avoidance. (only has 65 people working in that specific area) Large corporations can easily find loopholes to avoid paying tax Easy to avoid them with tax avoidance

14 Evaluation From the launch of the scheme in financial year 2000 to 2001 until the end of 2012 to 2013, more than £9.5 billion had been claimed in tax relief and payable credits. The annual cost of running HMRC was £3.2 billion in of which the biggest cost by far was people, at a cost of £2.3 billion. The Treasury Committee's report into the administration and effectiveness of HM Revenue and Customs (HMRC) has found there is considerable dissatisfaction among the public and tax professionals with the service provided by the Department. The committee is concerned that if this continues it may undermine respect for the tax system.


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