Definitions for metrics used in the performance report

Q: Support wider government economic aims through HMRC鈥檚 work

Metric Definition Value of recovered proceeds of crime Value of the proceeds of tax crime recovered using specialist asset recovery capabilities such as those in the Proceeds of Crime Act, the Insolvency Act and HMRC 鈥檚 Code of Practice 9.

Question 1

Close the tax gap

Accepted Answer

Metric	Definition
Total compliance yield	Compliance yield is the estimate of revenues that would otherwise have been lost if not for HMRC鈥檚 compliance activity and the impact of policy changes to address non-compliance.
Cash expected from compliance	The amount of additional revenue due when we identify past non-compliance and that we reasonably expect to collect (note: cash expected includes tax related penalties plus interest). A 10% reduction is also applied in some circumstances to reflect revenue that we estimate may not be collected. for example where a business subsequently becomes insolvent after the compliance check has been completed.
Revenue loss prevented (RLP)	Revenue that we prevented from being lost to the Exchequer through our compliance work. RLP recognises the compliance yield where a fraudulent or erroneous claim to a relief or repayment is either reduced or refused. RLP also recognises the estimated value of refused registrations, disruption of criminal activity and the revenue value of seized goods.
Future revenue benefit	The estimated impacts of our compliance work on customers鈥� future compliance. Future revenue benefit is estimated for each year we expect continued compliance from the customer to impact the Exchequer.
Upstream yield	The sum of upstream product and process yield and upstream operational yield.
Upstream Product and Process Yield	The estimated annual impact on net tax receipts of legislative changes to close tax loopholes and changes to our processes which reduce opportunities to avoid or evade tax.
Upstream Operational Yield	The estimated impact of operational activities undertaken to promote compliance and prevent non-compliance before it occurs, for example, through a range of activities such as education, nudges and prompt campaigns. This was categorised with Cash Expected until 2019 to 2020.
Positive Charging Decisions	Positive charging decisions (PCDs) are the actual decisions made by independent prosecuting authorities to authorise the charging of an individual.
Total prosecutions	The total number of cases which have gone before the courts (including convictions plus acquittals). This will include pre-trial guilty pleas.
Success rate at court (%)	The percentage of prosecutions when the pre-trial plea or trial outcome is recorded as guilty
Criminal sentences 鈥� custodial (years)	The cumulative total of custodial sentences, in years, as determined by HM Courts and Tribunals Service (HMCTS) once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Criminal sentences 鈥� suspended (years)	The cumulative total of suspended custodial sentences, in years, as determined by HMCTS once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Closed criminal investigations	The number of criminal investigations that have formally been closed. Criminal Investigations are closed at all stages throughout the lifecycle of an investigation for numerous reasons 鈥� including (but not limited to): those that have been successfully prosecuted (be it in the year in question or in previous years, as cases remain open until confiscation action has concluded where applicable); where evidence being obtained shows that there is no case to answer; individuals becoming unfit for prosecution; insufficient evidence; and the decision to resolve the matter using an alternative disposal.
Total debt balance (拢 million)	Total debt that is collectable and enforceable
Managed debt	Managed debt is mostly debt that is within a time to pay type arrangement, and end of strategy debt which includes debts that have reached the end of their pursuit process and may be considered for remission.
Debt available for pursuit	Debt available to be pursued through regular debt management activities.
Value of new debt	Value of overdue debt which transfers to HMRC鈥檚 debt collection system.
Value of debt cleared	Value of debt items cleared within the month. Cleared refers to collected, remitted and written-off.
Number of customers in Time to Pay arrangements	Number of taxpayers paying an overdue debt via instalment arrangements.
Number of HMRC reviews concluded	The total number of upheld, varied and cancelled statutory reviews.
Number of HMRC decisions upheld	The number of decisions that have been upheld at statutory review without any changes. For example, a tax assessment where the full amount of the original tax assessed is due.
Upheld rate	The percentage of the statutory reviews concluded where the original decision was upheld.
HMRC litigation court and tribunal decisions	The total of HMRC litigation wins, part wins and losses.
HMRC litigation win	Tax appeals and tax-related judicial review claims have been ruled on by the court or tribunal, with the matter determined entirely in HMRC鈥檚 favour.
HMRC litigation part win	Tax appeals and tax-related judicial review claims where the court or tribunal ruled a different amount than originally set, or where key parts of HMRC鈥檚 case succeeded.
HMRC litigation loss	Tax appeals and tax-related judicial review claims that the court or tribunal determined fully in the customer鈥檚 favour.
Litigation success rate (%)	The success rate is calculated as the percentage of court and tribunal decisions that are in HMRC鈥檚 favour or where substantive elements of HMRC鈥檚 case succeeded.

Question 2

Improve day-to-day performance and the overall customer experience

Accepted Answer

Metric	Definition
Total compliance yield	Compliance yield is the estimate of revenues that would otherwise have been lost if not for HMRC鈥檚 compliance activity and the impact of policy changes to address non-compliance.
Cash expected from compliance	The amount of additional revenue due when we identify past non-compliance and that we reasonably expect to collect (note: cash expected includes tax related penalties plus interest). A 10% reduction is also applied in some circumstances to reflect revenue that we estimate may not be collected. for example where a business subsequently becomes insolvent after the compliance check has been completed.
Revenue loss prevented (RLP)	Revenue that we prevented from being lost to the Exchequer through our compliance work. RLP recognises the compliance yield where a fraudulent or erroneous claim to a relief or repayment is either reduced or refused. RLP also recognises the estimated value of refused registrations, disruption of criminal activity and the revenue value of seized goods.
Future revenue benefit	The estimated impacts of our compliance work on customers鈥� future compliance. Future revenue benefit is estimated for each year we expect continued compliance from the customer to impact the Exchequer.
Upstream yield	The sum of upstream product and process yield and upstream operational yield.
Upstream Product and Process Yield	The estimated annual impact on net tax receipts of legislative changes to close tax loopholes and changes to our processes which reduce opportunities to avoid or evade tax.
Upstream Operational Yield	The estimated impact of operational activities undertaken to promote compliance and prevent non-compliance before it occurs, for example, through a range of activities such as education, nudges and prompt campaigns. This was categorised with Cash Expected until 2019 to 2020.
Positive Charging Decisions	Positive charging decisions (PCDs) are the actual decisions made by independent prosecuting authorities to authorise the charging of an individual.
Total prosecutions	The total number of cases which have gone before the courts (including convictions plus acquittals). This will include pre-trial guilty pleas.
Success rate at court (%)	The percentage of prosecutions when the pre-trial plea or trial outcome is recorded as guilty
Criminal sentences 鈥� custodial (years)	The cumulative total of custodial sentences, in years, as determined by HM Courts and Tribunals Service (HMCTS) once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Criminal sentences 鈥� suspended (years)	The cumulative total of suspended custodial sentences, in years, as determined by HMCTS once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Closed criminal investigations	The number of criminal investigations that have formally been closed. Criminal Investigations are closed at all stages throughout the lifecycle of an investigation for numerous reasons 鈥� including (but not limited to): those that have been successfully prosecuted (be it in the year in question or in previous years, as cases remain open until confiscation action has concluded where applicable); where evidence being obtained shows that there is no case to answer; individuals becoming unfit for prosecution; insufficient evidence; and the decision to resolve the matter using an alternative disposal.
Total debt balance (拢 million)	Total debt that is collectable and enforceable
Managed debt	Managed debt is mostly debt that is within a time to pay type arrangement, and end of strategy debt which includes debts that have reached the end of their pursuit process and may be considered for remission.
Debt available for pursuit	Debt available to be pursued through regular debt management activities.
Value of new debt	Value of overdue debt which transfers to HMRC鈥檚 debt collection system.
Value of debt cleared	Value of debt items cleared within the month. Cleared refers to collected, remitted and written-off.
Number of customers in Time to Pay arrangements	Number of taxpayers paying an overdue debt via instalment arrangements.
Number of HMRC reviews concluded	The total number of upheld, varied and cancelled statutory reviews.
Number of HMRC decisions upheld	The number of decisions that have been upheld at statutory review without any changes. For example, a tax assessment where the full amount of the original tax assessed is due.
Upheld rate	The percentage of the statutory reviews concluded where the original decision was upheld.
HMRC litigation court and tribunal decisions	The total of HMRC litigation wins, part wins and losses.
HMRC litigation win	Tax appeals and tax-related judicial review claims have been ruled on by the court or tribunal, with the matter determined entirely in HMRC鈥檚 favour.
HMRC litigation part win	Tax appeals and tax-related judicial review claims where the court or tribunal ruled a different amount than originally set, or where key parts of HMRC鈥檚 case succeeded.
HMRC litigation loss	Tax appeals and tax-related judicial review claims that the court or tribunal determined fully in the customer鈥檚 favour.
Litigation success rate (%)	The success rate is calculated as the percentage of court and tribunal decisions that are in HMRC鈥檚 favour or where substantive elements of HMRC鈥檚 case succeeded.

Question 3

Support wider government economic aims through HMRC鈥檚 work

Accepted Answer

Metric	Definition
Total compliance yield	Compliance yield is the estimate of revenues that would otherwise have been lost if not for HMRC鈥檚 compliance activity and the impact of policy changes to address non-compliance.
Cash expected from compliance	The amount of additional revenue due when we identify past non-compliance and that we reasonably expect to collect (note: cash expected includes tax related penalties plus interest). A 10% reduction is also applied in some circumstances to reflect revenue that we estimate may not be collected. for example where a business subsequently becomes insolvent after the compliance check has been completed.
Revenue loss prevented (RLP)	Revenue that we prevented from being lost to the Exchequer through our compliance work. RLP recognises the compliance yield where a fraudulent or erroneous claim to a relief or repayment is either reduced or refused. RLP also recognises the estimated value of refused registrations, disruption of criminal activity and the revenue value of seized goods.
Future revenue benefit	The estimated impacts of our compliance work on customers鈥� future compliance. Future revenue benefit is estimated for each year we expect continued compliance from the customer to impact the Exchequer.
Upstream yield	The sum of upstream product and process yield and upstream operational yield.
Upstream Product and Process Yield	The estimated annual impact on net tax receipts of legislative changes to close tax loopholes and changes to our processes which reduce opportunities to avoid or evade tax.
Upstream Operational Yield	The estimated impact of operational activities undertaken to promote compliance and prevent non-compliance before it occurs, for example, through a range of activities such as education, nudges and prompt campaigns. This was categorised with Cash Expected until 2019 to 2020.
Positive Charging Decisions	Positive charging decisions (PCDs) are the actual decisions made by independent prosecuting authorities to authorise the charging of an individual.
Total prosecutions	The total number of cases which have gone before the courts (including convictions plus acquittals). This will include pre-trial guilty pleas.
Success rate at court (%)	The percentage of prosecutions when the pre-trial plea or trial outcome is recorded as guilty
Criminal sentences 鈥� custodial (years)	The cumulative total of custodial sentences, in years, as determined by HM Courts and Tribunals Service (HMCTS) once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Criminal sentences 鈥� suspended (years)	The cumulative total of suspended custodial sentences, in years, as determined by HMCTS once our investigations have concluded and the outcome of the associated prosecutions have been determined.
Closed criminal investigations	The number of criminal investigations that have formally been closed. Criminal Investigations are closed at all stages throughout the lifecycle of an investigation for numerous reasons 鈥� including (but not limited to): those that have been successfully prosecuted (be it in the year in question or in previous years, as cases remain open until confiscation action has concluded where applicable); where evidence being obtained shows that there is no case to answer; individuals becoming unfit for prosecution; insufficient evidence; and the decision to resolve the matter using an alternative disposal.
Total debt balance (拢 million)	Total debt that is collectable and enforceable
Managed debt	Managed debt is mostly debt that is within a time to pay type arrangement, and end of strategy debt which includes debts that have reached the end of their pursuit process and may be considered for remission.
Debt available for pursuit	Debt available to be pursued through regular debt management activities.
Value of new debt	Value of overdue debt which transfers to HMRC鈥檚 debt collection system.
Value of debt cleared	Value of debt items cleared within the month. Cleared refers to collected, remitted and written-off.
Number of customers in Time to Pay arrangements	Number of taxpayers paying an overdue debt via instalment arrangements.
Number of HMRC reviews concluded	The total number of upheld, varied and cancelled statutory reviews.
Number of HMRC decisions upheld	The number of decisions that have been upheld at statutory review without any changes. For example, a tax assessment where the full amount of the original tax assessed is due.
Upheld rate	The percentage of the statutory reviews concluded where the original decision was upheld.
HMRC litigation court and tribunal decisions	The total of HMRC litigation wins, part wins and losses.
HMRC litigation win	Tax appeals and tax-related judicial review claims have been ruled on by the court or tribunal, with the matter determined entirely in HMRC鈥檚 favour.
HMRC litigation part win	Tax appeals and tax-related judicial review claims where the court or tribunal ruled a different amount than originally set, or where key parts of HMRC鈥檚 case succeeded.
HMRC litigation loss	Tax appeals and tax-related judicial review claims that the court or tribunal determined fully in the customer鈥檚 favour.
Litigation success rate (%)	The success rate is calculated as the percentage of court and tribunal decisions that are in HMRC鈥檚 favour or where substantive elements of HMRC鈥檚 case succeeded.

Metric	Definition
Customer interactions through automated or digital self-serve channels (% of all customer interactions)	The percentage of digital self-serve channel interactions that allow customers to access information and/or perform activities online without requiring direct support or interaction with a member of HMRC staff.
Personal Tax Account 鈥� sessions	The number of customer sessions (interactions) through the Personal Tax Account
Business Tax Account 鈥� sessions	The number of customer sessions (interactions) through the Business Tax Account
HMRC app 鈥� sessions	The number of customer sessions (interactions) through the HMRC app.
HMRC app 鈥� new users	The number of new unique national insurance numbers accessing the HMRC app for the first time.
% Overall customer satisfaction	A survey-based measure of the percentage of HMRC customers who responded that they were either 鈥榮atisfied鈥� or 鈥榲ery satisfied鈥� with the service. This is based on a self-selecting sample of customers of telephone, webchat and digital services.
Net easy	An exit survey based on a self-selecting sample of customers of telephone, webchat and digital services. The survey question is: 鈥楬ow easy was it for you to do what you needed to do today?鈥� The scores represent the total of positive responses minus the total of negative responses. The score that can be achieved ranges from minus 100 to 100.
Once and done	A survey-based measure of the percentage of customers who responded 鈥榶es鈥� when asked whether they were able to achieve what they needed to on the day they interacted with HMRC. This is based on a self-selecting sample of customers of telephone, webchat and digital services.
Webchats submitted	Number of incoming webchats.
Webchats 鈥� average speed of answer	Average time for a webchat to be answered by an adviser.
Webchats adviser attempts handled	The proportion of customers taking up a webchat offer that successfully got through to a webchat adviser.
Telephony adviser attempts handled	The proportion of callers that got through to an adviser after hearing the automated messages and choosing the option to speak to an adviser.
Number of calls received (contacts)	Total number of calls received to our customer service lines. Includes those answered by an adviser, those abandoned, broadcasted messages or busy and those that go through our automated lines.
Number of call attempts handled	The number of total telephone calls which are handled either after listening to a recorded informational message or go on to be handled by an adviser.
Call attempts handled %	The proportion of total telephone calls which are handled either after listening to a recorded informational message or go on to be handled by an adviser.
Number handled by automated systems	The number of calls handled after listening to a recorded informational message.
Number of adviser attempts	The number of incoming calls after hearing automated messages and choosing to speak to an adviser.
Number of adviser attempts handled	The number of callers that got through to an adviser after hearing the automated messages and choosing the option to speak to an adviser.
Calls not handled (abandoned, broadcasted messages or busies)	The number of calls terminated by the customer in the queue or after listening to a broadcast message where we offer a limited service and long queues or where customers are played a 鈥榖usy鈥� message. In each situation, the call is classified as not handled.
Average speed of answer (mm:ss)	The average time spent waiting in the queue for an adviser. This is from the time that the customer finished listening to our automated messages and completed their selection from our automated menu to the time when they get to speak to an adviser.
% of customer calls waiting more than 10 mins	Percentage of calls handled by an adviser where the time spent waiting in the queue for an adviser exceeds 10 minutes.
Average call handling time	The average time taken for a call to be handled by an adviser. Includes time spent talking, on hold, and wrap (the time spent after the call to wrap up, either writing notes or performing actions related to the call).
% of correspondence cleared within 15 working days	Correspondence (including post in the post and iForms) requiring a response to the customer cleared within 15 working days divided by total correspondence requiring a response to the customer. The day of receipt is counted as a day zero.
% of correspondence cleared within 40 working days	Correspondence (including post in the post and iForms) requiring a response to the customer cleared within 40 working days divided by total correspondence requiring a response to the customer. The day of receipt is counted as day zero.
iForms received	Items of correspondence that can be filled in and filed online.
Post receipts	Post where customers may or may not require a response (does not include iForms filled in and filed online).
Post where customers require a response	Post where customers require a response (does not include iForms filled in and filed online).
Total correspondence where customers require a response	Correspondence where customers require a response. Includes post and iForms (iForms can be filled in and filed online).
VAT registrations clearance rate	The proportion of VAT registrations cleared within 40 days.
Customs declaration clearance rate	We aim to clear as many customs declarations selected for Route 1 documentary checks within 2 hours as possible (depending on channel). This is the volume of Route 1 declarations received and cleared within two hours.
Customs declaration receipts	Number of Route 1 customs declaration received.
Tier 1 number of complaints received	A Tier 1 complaint is the first stage of the complaint process and we aim to resolve the case at this stage.
Tier 1 % fully upheld	Percentage of Tier 1 cases where we agree with the main part of a customer鈥檚 initial complaint.
Tier 1 % partially upheld	Percentage of Tier 1 cases where we agree with some, but not all of a customer鈥檚 complaint.
Tier 1% not upheld	Percentage of Tier 1 cases where we do not agree with a customer鈥檚 complaint.
Tier 2 number of complaints received	A Tier 2 complaint is when a customer is dissatisfied with our decision on their initial complaint (Tier 1) and they have asked us to look at their concerns again.
Tier 2 % fully upheld	Percentage of Tier 2 cases where we agree with the main part of a customer鈥檚 complaint.
Tier 2 % partially upheld	Percentage of Tier 2 cases where we agree with some, but not all of a customer鈥檚 complaint.
Tier 2% not upheld	Percentage of Tier 2 cases where we do not agree with a customer鈥檚 complaint.

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Definitions for metrics used in the performance report

Close the tax gap

Improve day-to-day performance and the overall customer experience

Support wider government economic aims through HMRC鈥檚 work

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Close the tax gap

Improve day-to-day performance and the overall customer experience

Support wider government economic aims through HMRC鈥檚 work

Is this page useful?

Help us improve 天美影院

Help us improve 天美影院