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Chartered territory
Key points
- The new charter was launched on 5 November 2020.
- HMRC engaged collaboratively throughout the consultation and continues to do so.
- The charter provides additional commitments to give taxpayers accurate consistent and clear information.
- There appears a genuine commitment by HMRC to ‘live’ the charter and meet the standards it sets.
- An imbalance remains between HMRC and taxpayers when performance is below expectations.
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...
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