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Most Taxation readers will be familiar with HMRC’s charter. But fewer may know that having a charter is a legal requirement introduced by FA 2009 s 92 amending CRCA 2005 s 16A which states:
1. ‘The commissioners must prepare a charter.
2. The charter must include standards of behaviour and values to which HMRC will aspire when dealing with people in the exercise of their functions.
3. The commissioners must:
a. regularly review the charter; and
b. publish revisions or revised versions of it when they consider it appropriate to do so.
4. The commissioners must at least once every year make a report reviewing the extent to which HMRC has demonstrated the standards of behaviour and values included in the charter.’
The policy objectives and the intended effects of the charter were set out in...
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