Mark McLaughlin looks at the recently amended HMRC Charter and asks whether it is any more useful for taxpayers than the previous version.
HMRC is required by law to prepare a Charter. This requirement came about in Finance Act 2009, which introduced section 16A of the Commissioners of Revenue and Customs Act (‘CRCA’) 2005. HMRC must regularly review the charter, and publish revisions (or revised versions) of it when they consider it appropriate to do so.
The latest version of HMRC’s Charter was published on 5 November 2020. The HMRC Charter is accessible to all via the Gov.uk website (tinyurl.com/HMRC-Charter-Nov20).
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