Taxpayers' charter
HMRC has now responded to the comments of participants in the
consultation on a proposed new charter between HMRC, individuals, businesses
and tax agents. Both the Inland Revenue and HM Customs & Excise had charters
before their merger in 2005, but they had fallen into disuse and HMRC had
therefore proposed a new charter.
The responses supported the idea of the charter and in particular that a
single charter is appropriate and it must be short and simple to understand.
The consultation document had contemplated no statutory framework for the
charter, but most respondents argued that a legal foundation was preferable.
The Government has therefore announced that a statutory framework will be
included in next year's Finance Bill.
The charter will include a number of high-level principles and should apply
to all those who deal with HMRC. The title 'Taxpayers' Charter' will be used
as a working title until a more suitable name is determined.
The next stage of consultation will focus on content. As a start, HMRC has
organised an event to involve customers, staff and others to start to design
the draft charter, and a more formal consultation will be announced early in
the New Year.
Our view
Deloitte supports the statutory framework, and more widely supports the
principle of safeguards for taxpayers being part of the law.
