Commentary on Clauses Section 43: Expenditure
255.The section provides that the expenses incurred in managing HMRC (for example, staff and accommodation costs) should be paid from funds provided by Parliament – this is the normal way of financing a Government Department. This Act does not provide for the detailed financial and accounting arrangements that will apply to HMRC’s departmental expenditure. These arrangements, including the provisions governing the preparation and audit of resource accounts, and the appointment of accounting officers, are specified within the Government Resources and Accounts Act 2000. In accordance with that Act, Parliament will annually vote upon a resource allocation for HMRC on the basis of Estimates laid before it. And HMRC will prepare annual resource accounts, setting out its expenditure for the year. Those accounts will be audited by the Comptroller & Auditor General.