COMPLIANCE
The CIPP’s policy and research team provides an overview of HM Revenue and Customs’ (HMRC’s) Charter, which details the standards of service and conduct customers can expect from HMRC HMRC’s Charter: what does it mean for you?
T he CIPP’s policy and research team attends several government forums along with other stakeholders, to facilitate discussion with government departments on subjects impacting payroll and the broader tax system. One such forum is the Charter stakeholder group, in which members discuss the Charter, and how HMRC is performing against its standards. The Charter was a focal point of conversation at HMRC’s Stakeholder Conference (see overleaf for more information), and it’s apparent more emphasis is being placed on the standards and ensuring they permeate throughout the department. Where can I find the Charter? First things first, the best thing to do to familiarise yourself with the Charter is to go and have a look at it for yourself. Many payroll professionals won’t be aware of the Charter’s existence, and potentially wouldn’t know where to find it. The Charter is available to read in its entirety here: http://ow.ly/Ijse50NkVlw. What are the Charter’s standards? Getting things right HMRC commits to providing accurate information to assist individuals in meeting their obligations and ensure they understand their rights and what they’re able to claim. Making things easy The services provided by HMRC will be accessible and easy to use. Being responsive HMRC will ensure its staff are suitably knowledgeable, to enable them to answer queries first time, or as quickly as possible.
Does HMRC regularly monitor its performance against the Charter? To ensure it’s working in accordance with the Charter, HMRC does monitor its performance through a variety of methods, including via customer surveys. A customer experience committee was set up to report on the extent to which HMRC has performed against the Charter standards. It compiles an annual report on this information and discusses areas in which progress needs to be made, along with key priorities for future improvement. The latest report (for tax year 2021/22) can be found here: http://ow.ly/ U6QU50NkX5Y. The Charter stakeholder group (as mentioned above) also assesses how HMRC is performing against the Charter, and provides feedback for the yearly report. What if HMRC isn’t performing in line with the Charter? A large section of the Charter document is dedicated to discussion of what taxpayers can do in cases where they’re unhappy with a decision or service they have received from HMRC. This explains what the options are for those individuals. They’re entitled to make a complaint where they feel HMRC hasn’t met the standards of the Charter. Where this happens, reference must be made to the Charter, and details provided of how the standards of the Charter haven’t been met. Complaints can be made here: http:// ow.ly/m7gJ50NkXln. In situations where someone disagrees with a tax decision, they have several options. They can either ask for a statutory review of the decision, appeal to the independent tax tribunal or do both. More information is available here: http:// ow.ly/2hMy50NkXXR. n
HMRC will also explain the next steps and provide details regarding response times. Where mistakes are made, they’ll be rectified swiftly. However, where an individual isn’t satisfied with the service they’re received, they are able to make a complaint. Treating you fairly HMRC will abide by the law to ensure everyone pays tax correctly, but also that they receive what they’re entitled to. Being aware of your personal situation HMRC will be mindful of the fact that everyone has different personal situations.
Recognising that someone can represent you
HMRC understands that, in some scenarios, individuals may wish for someone else to deal with their tax affairs on their behalf, whether this be an accountant, friend or relative. HMRC will only do this where an individual has authorised someone else to represent them, but can refuse to work with agents who fail to meet the standard expected of professional agents. See more information on that here: http://ow.ly/aq0E50NkVZr. Keeping your data secure HMRC will treat the information it holds in a confidential manner, only ever using it in a fair and lawful way. Mutual respect HMRC will treat customers in line with its values of respect, professionalism and integrity. However, any threats, intimidation or harassment towards HMRC staff will be treated seriously and appropriate action taken.
Get in touch If you’re interested in providing feedback on how you feel HMRC is performing against the standards of the Charter, then please don’t hesitate to get in touch with us. We can pass the information back to HMRC, as members of the Charter stakeholder group, and we want you to use your voice . Additionally, if you have any comments on the Charter more generally, we’d love to hear from you. Email us, at policy@cipp.org.uk .
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| Professional in Payroll, Pensions and Reward |
Issue 89 | April 2023
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