Enter Your E-mail

In the last Budget the Chancellor announced that HMRC will be working with interested parties to begin work to develop a new taxpayer's charter.

HMRC have published the first formal consultation document (published in long and short versions) on the scope of the new charter. The consultation will be open until 11 September.

The first chapter in the consultation document explains existing HMRC’s legal framework and formal complaints process including the role of the two independent monitors of HMRC performance – the Adjudicator and the Ombudsman who look into customer complaints and make recommendations for redress in individual cases. The chapter also mentions the planned reorganisation in HMRC to bring in a non-executive chairman (external) who will be responsible for the oversight and assurance and a Chief Executive Officer who will be accountable for delivery of the department’s objectives as an additional means of ensuring the charter is delivered effectively.

Three possible roles are suggested for a new charter:

• Rights and Responsibilities Headlines – the charter would provide a set of signposts to help taxpayers find out what their rights are and how they can access them;
• How taxpayers can expect HMRC to treat them  – this would set out key standards that HMRC would apply when dealing with taxpayers such as giving fair, professional and courteous service, with due regard to individuals' costs; and
• The standards of service that HMRC will promise – this would cover a wider relationship with all HMRC’s stakeholders, covering the department’s overall operation and the value for money that they provide.

It also considers how these roles would fit with the rules that already govern what HMRC does and their relationships with customers through regular /forum/s and representative meetings.

Finally, the document looks at whether the Charter should cover all the Department’s customers in one document, or would a separate approach for different groups of customers be better.

Whilst the new Charter is being consulted on, the old Inland Revenue and HM Customs and Excise Charters have been withdrawn from the HMRC website with immediate effect. They will be replaced by the new Charter around summer 2009.