The written evidence received from Dr Edidiong Offiong Bassey also suggests that HMRC is not making the best use of technology. In particular, he indicated there has been limited promotion in the UK of electronic invoicing and electronic fiscal devices which have seen 71 CTS0001 72 Q 48 73 Q 49 74 Qq 45–46 75 Q 12 76 Comptroller and Auditor General, Progress with Making Tax Digital, Session 2022–23, HC 1319, National Audit Office, June 2023, Figure 11 & para 3.36 77 Infrastructure and Project...

The written evidence received from Dr Edidiong Offiong Bassey also suggests that HMRC is not making the best use of technology. In particular, he indicated there has been limited promotion in the UK of electronic invoicing and electronic fiscal devices which have seen 71 CTS0001 72 Q 48 73 Q 49 74 Qq 45–46 75 Q 12 76 Comptroller and Auditor General, Progress with Making Tax Digital, Session 2022–23, HC 1319, National Audit Office, June 2023, Figure 11 & para 3.36 77 Infrastructure and Projects Authority, Annual Report 2023–24, January 2025, p 37 20 positive results elsewhere.78 Some countries require businesses to use e–invoices for at least Type: conclusion | Number: 38 | Response status: not_addressed