On the basis of a report by the Comptroller and Auditor General, we took evidence from the Cabinet Office and HM Revenue & Customs (HMRC) on the challenges in implementing digital change in government.1

On the basis of a report by the Comptroller and Auditor General, we took evidence from the Cabinet Office and HM Revenue & Customs (HMRC) on the challenges in implementing digital change in government.1 Type: conclusion | Number: 1 | Response status: under_consideration Government response: 2. PAC conclusion: Past experience shows that attempts to improve efficiency can inadvertently reduce the quality of services or increase costs elsewhere – what this Committee has called cost shunting.