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<p>HM Revenue and Customs (HMRC) costs for external contractors are published on the
Cabinet Office.gov.uk website.</p><p> </p><p>HMRC costs for Consultancy are reported
in the HMRC Annual Report and Accounts 2013-14 under Other Administration Costs: Other
Expenditure (page 138) and Programme Costs: Other Programme Costs (page 140) and are
audited by the National Audit Office. These costs include those for the VOA, which
are consolidated with the costs for the core department.</p><p> </p><p><a href="https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2013-to-2014"
target="_blank">HMRC annual report and accounts: 2013 to 2014 - Publications - GOV.UK</a></p><p>
</p><p> </p><p> </p><p><strong> </strong></p>
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