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Written question asked by Daisy Cooper (Liberal Democrat) on Monday, 29 June 2026, in the House of Commons. It was due for an answer on Wednesday, 1 July 2026. It was answered by Dan Tomlinson (Labour) on Tuesday, 7 July 2026 on behalf of the Treasury.

Revenue and Customs: Artificial Intelligence

Question

To ask the Chancellor of the Exchequer, what assessment she has made of the extent of the use of Large Language Models in cases of (a) tax evasion and (b) fraud.

Answer

HMRC recognises the rapid growth in the use of large language models (LLMs) and other generative AI tools and their potential to affect tax compliance. These technologies are widely accessible and are increasingly used by taxpayers and the wider general public.

Whilst HMRC has seen increasing use of LLMs, both for legitimate and for potentially fraudulent purposes, it has not yet identified evidence of widespread misuse of these tools to commit tax fraud. HMRC continues to monitor this with partners across government and internationally to understand developments and ensure appropriate safeguards are in place.

Secondary information

Type
Written question
Reference
13917
Session
2026-27
Subjects
Fraud Taxation Tax evasion Artificial intelligence
Link
View this Written question on www.parliament.uk