Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure that human oversight of automated decisions is (a) substantive and (b) effective.

HMRC assesses and mitigates risks of bias and discrimination through impact assessments and other governance controls, including Data Protection Impact Assessments (DPIAs). HMRC has updated and expanded the support available to staff when planning and implementing automated decision-making processes, including guidance on identifying and mitigating risks.

Human involvement forms part of HMRC's governance, review and appeal arrangements, and is supported by guidance requiring appropriate safeguards where automated decision-making is used.