V1.287A HMRC Charter

In June 2008, HMRC issued a consultation paper entitled “A new Charter for HMRC and its customers” with a view to updating the charters which existed in the two former revenue departments. A subsequent consultation, dated 3 February 2009 and entitled “HM Revenue and Customs Charter”, moved the process forward.

FA 2009 s 92 inserts the following s 16A in CRCA 2005:

“16 Charter of standards and values

(1)     The Commissioners must prepare a Charter

(2)     The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise

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