- Who runs it
- HMRC
- Can it affect people?
- Yes. It may support a decision about a person, such as access to a service, place, payment, or permit.
- Possible rights impact: Direct decision or access
How much do we know?
A source is a published page or document behind a claim. The label measures what is documented, not whether a system is good or safe. Missing information does not prove that a safeguard is missing.
Sources and further reading
- HMRC: VAT Return Analysis Tool / GOV.UK Algorithmic Transparency Records / 2025-12-16
- GOV.UK Algorithmic Transparency Records - official inventory / GOV.UK Algorithmic Transparency Records
optional detailFull record and details
The interface and explanatory guides are translated. Record names, record descriptions, quotations, detailed editorial notes, and linked public documents stay in their published language so evidence is not silently changed.
If this affects someone
is limited to the most recent seven years of VAT data.
The output supplements wider investigations into VAT registered businesses and is reviewed by officers on an ongoing basis during the course of any compliance activity. Outputs will regularly be compared to Head of Duty systems to validate quality. No decisions are made by the tool, but outputs support officers in making decisions as part of compliance checks.
In respect of compliance work, the technology only helps identify VAT returns that may warrant further scrutiny, but the decision ultimately sits with the investigating VAT officer as to what compliance checks are carried out. Any decisions that impact the taxpayer, such as an assessment for tax due, will be made by the VAT officer and the normal appeals and reviews processes will apply (https://www.gov.uk/tax-app...
Sources and further reading
First indexed from GOV.UK Algorithmic Transparency Records on 2026-09-01. Only usable fields from the public record are shown; missing answers remain blank.
Fields were mapped from the linked public record by deterministic code. No generative model wrote this text.
Facts to check
- Who runs it
- HMRC
- Life area
- Social protection
- Proof level
- Source-backed
- Footnotes
- 2
- updated
- 11 months ago
The score orders work, not people.
Review priority rises for rights-sensitive uses, missing sources, unanswered accountability fields, and old evidence. Strong official documentation lowers it. The score is not a verdict on safety, fairness, or legality.
A missing field means the attached public sources did not answer it. Coverage is uneven, publication does not prove performance, and a certificate has a defined boundary.
Previous versions
- Imported2 months agoSubstantialImported from GOV.UK Algorithmic Transparency Records.
Help check this record.
Add a public source, challenge a claim, or point out a missing way to reach a person.
A submitted name, email, description, source, or correction is used only to verify the record and prevent abuse. It is not published automatically.