Written Question·Treasury·UIN 13917
Revenue and Customs: Artificial Intelligence
Tabled: 29 June 2026
Answered: 7 July 2026
Question
Daisy Cooper
Liberal Democrat — St Albans
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
Dan TomlinsonHMRC 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 p...
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