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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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