HMRC Publishes Revised Taxpayers' Charter

by Robert Lee, Tax-News.com, London

21 July 2009

The Chartered Institute of Taxation (CIOT) has welcomed the publication by HM Revenue and Customs (HMRC) of the revised draft Taxpayers' Charter and responses to consultation.

The CIOT has long called for a taxpayers’ charter, to act as an "aid to the unrepresented" in particular, and to complement the ongoing review of HMRC powers more generally.

John Whiting, Tax Policy Director of the CIOT, said: “The new draft Charter is very much in line with the CIOT’s recommendations and represents a huge improvement over the version published for comment in February. Consultation and a lot of hard work on all sides has got us there."

Whiting added: "This is a workable and useful document that has the potential to help all those who have to deal with the tax system. There may be some points we would still like to change – for example we prefer ‘Taxpayers’ Charter’ as the title – but we accept that there have to be some compromises to make it fit all the many situations HMRC deal with.”

The Taxpayers’ Charter was first proposed in last November’s pre-budget report and attempts to enshrine in legislation a list of rights and responsibilities that HMRC and the taxpayer must recognize in their dealings with one another.

The CIOT considered that the tone of the previous draft of the Charter, released along with a consultation in April, was unfairly unbalanced towards HMRC.

The revised version remains in a one-page format with simplified language and with a reduced list of obligations, which now number three in total. But, according to HMRC, the main responsibilities remain with the department, which must live up to nine important rights.

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