HMRC Launch Customer Charter

After a prolonged period of consultation and redrafting, HMRC have published their long-awaited customer charter. 

In the eyes of most commentators, the revisions made by HMRC since the initial consultation began are to be welcomed. The charter itself is broader in content and clearer than its predecessors, the Taxpayer's Charter, which effectively became obsolete following the introduction of Self Assessment and the old Customs and Excise Charter. 

As was emphasised in the initial consultation, HMRC envisage a "two way street" approach to its operation, hence the inclusion in the Charter of what it expects from customers and agents. Not surprisingly, one of these expectations is of honesty, which begs questions as to how relevant it will be in difficult enquiry cases.

The new Charter also covers HMRC's entire customer commitments, which do of course go beyond taxes.  Details of the Charter and a link to a downloadable pdf version can be found here:

http://www.hmrc.gov.uk/charter/