The CIOT has published its submission to the consultation on proposed revisions to the HMRC charter. Welcoming the review, and in particular the focus on the ‘two-way’ approach of the charter which sets out separately HMRC and taxpayer obligations, the CIOT submission also notes the following:
although the wording of the proposed new charter seems more ‘user friendly’, it lacks the clarity and hence the authority of the existing charter;
awareness of the Charter needs to be improved, including among HMRC staff;
HMRC should focus its performance measures around its charter obligations and make these accessible from a central location on gov.uk; and
for the charter to be effective, HMRC should be penalised for failures to meet charter obligations.
Consultation on the proposed revisions closes on 15 August 2020.
The CIOT has published its submission to the consultation on proposed revisions to the HMRC charter. Welcoming the review, and in particular the focus on the ‘two-way’ approach of the charter which sets out separately HMRC and taxpayer obligations, the CIOT submission also notes the following:
although the wording of the proposed new charter seems more ‘user friendly’, it lacks the clarity and hence the authority of the existing charter;
awareness of the Charter needs to be improved, including among HMRC staff;
HMRC should focus its performance measures around its charter obligations and make these accessible from a central location on gov.uk; and
for the charter to be effective, HMRC should be penalised for failures to meet charter obligations.
Consultation on the proposed revisions closes on 15 August 2020.
