Summary

Description

Part of HM Revenue & Customs' (HMRC's) research activities involve comparing the way HMRC work to counterparts in other countries. This work allows HMRC to identify leading practice elsewhere, and identify potential opportunities for improvement. It also allows other tax administrations to learn from HMRC's practices, and areas where HMRC perform strongly. One of the first outputs from this programme of work is an international tax benchmarking study, which compares HMRC's operational performance to nine other international tax administrations.