1.1 The government agrees with the Committee’s recommendation. Target implementation date: December 2023 1.2 Although the government agrees with the Committee’s recommendation, it disagrees with the Committee’s conclusion. 1.3 HMRC (the department) undertook an extensive programme of customer education and support during the implementation of the reforms, and already provides additional support to address inherent challenges faced by customers where these are identified. For example, in response to customer insight gathered from a range of sources, HMRC has increased communications on contracted out services and international supply chains, including delivering webinars on both, and produced flow charts for those who operate with supply chains that are not wholly within the UK. 1.4 HMRC agrees there is value in building on this foundation and is committed to continuing to support customers with compliance. However, it does not agree that developing an overall estimate of non-compliance is the best way to achieve this outcome. 1.5 Instead, HMRC will expand its work to obtain customer insight, for example by collating outcomes from its existing compliance work to identify common issues, and by building on existing engagement with representative bodies and via the department’s network of customer compliance managers. It will consider what additional customer support is required depending on the outcome of this work. This may include, for example, updates to guidance or targeted communications.