Commentary

A6.103 Service commitment and standards

Administration and compliance

A6.103 Service commitment and standards

A6.103 Service commitment and standards

HMRC publish a general 'Service Commitment' (see A3.104) which applies to all the department's activities and gives general assurances with regard to fairness and levels of service. They have also established a new 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 (see A3.104).

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 orderline1.

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 you need to know' (TH/FS1)

  5.  

    (e)     'Putting things right: how to complain' (C/FS, previously a Code of Practice, COP1)

They also publish a range of factsheets relating to compliance checks (CC/FS1–19). A number of other investigations-related leaflets have been withdrawn by HMRC over the years (eg

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