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These classifications are explained further in HMRC’s Annual Report and Accounts 2016-17, which also sets out (on page 23) the size of each of these components. The document can be found at:
Other than the inclusion of ‘Accelerated Payments’ from 2014, the methodology for calculating HMRC’s compliance yield has remained stable since the start of the SR10 period. Since the start of SR15, HMRC has reported FRB in the year in which the FRB has an impact on Exchequer receipts rather than in the year in which HMRC complete compliance interventions.