Commentary

A6.103 HMRC Charter and standards

Administration and compliance

A6.103 HMRC Charter and standards

A6.103 HMRC Charter and standards

HMRC publish a Charter which sets out the standards of behaviour and values to which HMRC aspire in their dealings with taxpayers, as well as the level of honesty and care expected of taxpayers. In addition, and like other civil servants, HMRC officers are subject to a Civil Service Code conduct, see A6.103A.

HMRC Charter

The Charter has its basis in statute1 in that HMRC is obliged to have a Charter and that Charter must include HMRC's aspirational standards of behaviour and values to which it aspires when dealing with people. HMRC is also obliged to keep the Charter under review and (as above) publish annual reports reviewing its performance in relation to it.

When making a complaint (see A5.401), it may be relevant to raise HMRC's non-compliance with its Charter values.

Note that Revenue Scotland has its own Charter of Standards and Values and the Welsh Revenue Authority also has its own Charter.

There are a number of other HMRC publications relevant to enquiry and investigation work. These can be grouped as follows:

  1.  

    (1)     leaflets

  2.  

    (2)     codes of practice; and

  3.  

    (3)     internal guidance manuals

Leaflets

HMRC produce these to explain different areas of tax and are for guidance only. Increasingly, these are available online only, although some may be obtained though the orderline2.

The leaflets relating to enquiries which are currently available are:

  1.  

    (a)     'Inland Revenue enquiries under self-assessment' (IR160)

  2.  

    (b)     'A general guide to keeping records' (RK/BK1)

  3.  

    (c)     'Tax credit enquiries' (WTC/FS1 and WTC7)

  4.  

    (d)     'Keeping records for business—what

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