In the past HMRC has been successful in securing additional funds from HM Treasury for time-limited recruitment, for example the additional funding secured at Budget 2020. But HMRC acknowledged that it had to make the case to HM Treasury every time it requested additional funding for this type of recruitment. Therefore, we do not see how HMRC can plan effectively for the long-term under this approach and are concerned that this uncertainty may prevent HMRC from protecting value for money, for example by being able to keep trained staff in the long term.24 The Committee has raised this issue before on HMRC’s compliance work, which also offers high rates of return. In our recent report on HMRC’s Annual accounts, we concluded that resource constraints were limiting HMRC’s ability to get the optimum level of compliance yield. We found that HMRC spent around £1.5 billion on enforcement and compliance activities in 2020–21 and generated a yield of £30.4 billion, and that HMRC’s data indicated that it would increase this yield if it spent more on compliance, particularly if it increased its activities to ensure large businesses complied with their tax obligations.25