Revised taxpayer charter proposed

HMRC is consulting on a revised charter. It is reviewing the current version in the light of the recommendation by the loan charge review in December 2019 that the charter be reconsidered ‘to set higher expectations of performance during interactions with members of the public and ensure that staff are offered training on how to deliver it’.

The charter review also supports recommendations from the House of Lords Economic Affairs Committee December 2018 report The Powers of HMRC: treating taxpayers fairly. This suggested that the charter should be amended to clarify HMRC’s responsibilities towards unrepresented taxpayers ‘including that issues are clearly set out legislation is explained and rights to review and appeals are made accessible’.

HMRC has drafted a revised charter to take account of views received so far and is inviting comments on the draft. In particular does it set the right standards for HMRC’s service and does it...