Question to the HM Treasury:

To ask the Chancellor of the Exchequer, which tax reliefs HM Revenue & Customs assess as presenting the highest risk of error and fraud.

HMRC undertakes internal assessments of compliance risks to inform the deployment of its resources. It does not routinely publish detailed relief-level risk assessments or estimates as doing so could provide insight into HMRC’s compliance approach and undermine its ability to protect the Exchequer.