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Revenue Twist

17 July 2012 / Keith M Gordon
Issue: 4362 / Categories: Comment & Analysis , Admin
Keith M Gordon takes a look at HMRC’s charter and asks, ‘What the Dickens?’

KEY POINTS

  • HMRC are required by statute to publish a charter.
  • What does HMRC’s first report on performance under the charter show?
  • HMRC refer to their objective as being to ‘maximise revenue’.
  • ‘Customer’ makes more appearances than ‘HMRC’ in the report.

After several years of lobbying FA 2009 inserted s 16A into the Commissioners for Revenue and Customs Act 2005 (CRCA 2005) requiring HMRC to publish a charter.

Following consultations on its wording HMRC duly published their charter later that year.

One benefit of having a charter enshrined in legislation is that it will prove more difficult for the charter to wither on the vine as did its predecessor.

Indeed one part of the pre-2009 lobbying included a lament over the withdrawal of the previous...

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