Mark McLaughlin looks at whether proposed changes to HMRC’s Charter will make it better or worse for taxpayers.
Some taxpayers seem to consider that HM Revenue and Customs (HMRC) does whatever it wants. Of course, that is not the case. For example, there are certain conditions and exceptions about when HMRC can request information and documents from taxpayers.
In addition, HMRC’s ‘customers’ are protected by ‘Your Charter’. There is a statutory requirement for the Charter to ‘…include standards of behaviour and values to which [HMRC] will aspire when dealing with people in the exercise of their functions’ (CRCA 2005, s 16A(2)). The Charter features seven taxpayer ‘rights’ (www.gov.uk/government/publications/your-charter):
- 'Respect you