We asked HMRC whether it was going to return to the cases it had not taken forward during 2020–21. It told us that, by and large, the action it took in 2020–21 would defer its ability to correct any non-compliance and recover tax, and it would not involve a significant loss of revenue as tax legislation enables it to go back to earlier years if HMRC finds non-compliance. HMRC said it was now picking up new cases and restarting the cases that it had put on hold. HMRC said compliance yield will continue to be depressed in 2021–22, but by 2022–23 it hoped that it would have normal volumes of work, would be pursuing normal timelines for clearing cases, and compliance yield would be back on “an even keel”.29