Technical Expertise to Support the Sri Lanka Inland Revenue Department
Background & Context
The Public Financial Resource Centre (PFRC) provided technical assistance to the Sri Lanka Inland Revenue Department (IRD) to support ongoing efforts to strengthen tax administration capability relating to High Wealth Individual (HWI) compliance. The intervention aligned with broader institutional priorities around improving compliance management approaches, enhancing operational consistency, and strengthening capability development within the IRD.
The support formed part of PFRC’s wider public financial management and domestic revenue mobilisation portfolio and was delivered in coordination with government counterparts and development partners supporting reform efforts within Sri Lanka’s revenue administration system.
Key Counterparts
· Sri Lanka Inland Revenue Department (IRD)
· High Wealth Individual (HWI) Unit
· IRD senior leadership and operational teams
· Foreign, Commonwealth & Development Office (FCDO)
Objective
The objective of the intervention was to strengthen the capacity of the Sri Lanka Inland Revenue Department to plan, manage, investigate, and support compliance interventions relating to High Wealth Individuals through applied coaching, targeted technical training, practical tools, and knowledge-sharing support.
The intervention focused on strengthening operational capability, improving case preparation processes, and supporting the development of repeatable approaches to compliance case management within the HWI Unit.
Approach & Scope of Support
PFRC delivered the intervention through an embedded and collaborative delivery model, combining practical coaching, applied training sessions, and the development of operational tools and guidance materials. Support was delivered using live and simulated casework to ensure that learning remained directly relevant to IRD’s operational environment and priorities.
The scope of support included:
- Development of practical case planning and compliance management tools
- Coaching on evidence handling, interview planning, and information request processes
- Training on issues relating to complex structures, related parties, and international tax risk indicators
- Support to the development of structured case preparation approaches and operational workflows
- Delivery of reusable guidance materials, templates, and knowledge products to support longer-term institutional use
The intervention was delivered in close coordination with IRD counterparts, with an emphasis on practical application, knowledge transfer, and alignment with existing institutional processes and priorities.
Outcomes
The intervention contributed to the establishment of a more structured and repeatable approach to HWI compliance case preparation within the IRD. Through the delivery of applied coaching, practical tools, and targeted training, officers strengthened their capability in areas including case planning, evidence mapping, interview preparation, and compliance intervention sequencing.
The intervention also supported the development of a shared operational approach within the HWI Unit, including the use of standardised templates, evidence tracking practices, and structured case management processes.
In addition, the intervention produced a suite of reusable knowledge products and guidance materials intended to support continued capability development and operational consistency beyond the intervention period. Early feedback from participants indicated strong relevance of the training to operational casework and increased confidence in applying the tools and approaches introduced through the programme.