Is This Spreadsheet a Tax Evader? How H.M. Customs and Excise Test Spreadsheet Applications

Authors:
Raymond J Butler
Affiliations:
-
Venue:
HICSS '00 Proceedings of the 33rd Hawaii International Conference on System Sciences-Volume 4 - Volume 4
Year:
2000

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Abstract

Spreadsheet models are commonly used by UK Taxpayers to calculate their liabilities. The risks of error from spreadsheets have been exhaustively documented, and applications in this domain are no less at risk of error than those in any other.Officers of H. M. Customs and Excise in the United Kingdom have been performing field audits of taxpayers' spreadsheet applications since 1985. Building on the experience gained, H. M. Customs and Excise computer auditors have developed a testing methodology and supporting audit support software for use by generalist tax inspectors.This paper briefly summarises the audit experience, describes the methodology and outlines the results to date of a campaign of spreadsheet testing started in July of 1999.