HM Revenue and Customs calculates its debt balance as at 31 March each year and includes the relevant figures in the Trust Statement which form part of it’s published accounts.
The accounts for 2007-08 (HC 674) which include the debt balances as at 31 March 2007 and 31 March 2008 were published on 14 July 2008. Copies of the accounts are available on the HMRC website at:
www.hmrc.govuk/about/reports.htm
HM Revenue and Customs has no evidence of a direct correlation between recent changes in its debt management work force levels and the collection of outstanding debt.