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In 2020–21, it became clear that many central government departments had struggled to comply with the reforms and therefore owed or expected to owe HM Revenue & Customs (HMRC) £263 million in back-taxes in 2020–21. Such widespread non-compliance is not acceptable, particularly as government bodies should be best placed to understand the rules and communicate with HMRC. However, the compliance issues were also compounded as HMRC rushed implementation of the reforms; provided poor guidance; and public bodies struggled with its tool to assess status
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