Modernising a British Central Government department changes in Inland Revenue Tax Administration and Policy

Tuck, P., Hoskin, K. and Lamb, Margaret (2003) Modernising a British Central Government department changes in Inland Revenue Tax Administration and Policy. Western Social Science Association Annual Conference, Public Finance and Budgeting Section, Las Vegas, USA. 08 - 11 Apr 2003.

Abstract

In 1999 the British Government published a manifesto to modernize government (Cmnd 4310). Prime Minister Blair wrote that modernization ‘must engage with how government itself works.’ The aims were more joined up and strategic policymaking; making users the focus of public service; and enhancing the quality and efficiency of service delivery. Britain’s direct tax collector, the Inland Revenue (IR), was placed in the vanguard of change.
This paper reviews recent IR organizational change. Business income taxation is chosen as a focus because of its economic and international significance. The paper describes new IR responsibilities; the reorganization of functions and administrative processes to serve business ‘customers’; the rhetoric and practices associated with re-engineered relationships with taxpayers; the associated technological innovations; and the changing features of tax policy making. An evaluation of changes introduced to date permits identification of some tensions and unintended consequences of UK public sector modernization in central government.

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