22 January 2021
HMRC’s Customer Charter, under the Finance Act 2009, ‘must include standards of behaviour and values to which Her Majesty’s Revenue and Customs will aspire when dealing with people in the exercise of their functions’. It is important for payroll professionals to be aware of the existence of the Charter, and its content, as it details what customers should expect from HMRC, and similarly what HMRC expects from its customers.
The Charter outlines the level of service and standard of behaviour that individuals can expect to receive when liaising with HMRC. There are also a number of additional principles of support for customers who need extra help.
HMRC’s primary function is to collect tax that is subsequently spent on the UK’s public services, and it should aid customers in meeting their tax responsibilities. HMRC should also ensure that customers receive the benefits, tax credits, refunds and any other support that they are entitled to. The Charter also includes a reminder that, for the minority who act illegally, firm action will be taken. Additionally, employees of HMRC should not have to endure threats, intimidation or harassment, and the Charter reminds customers of mutual respect. Where behaviour of this nature occurs, again, appropriate action will be taken.
The standards are as follows:
• • • •
Getting things right Making things easy Being responsive
Treating customers fairly
• Being aware of a customer’s personal situation • Recognising that someone can represent a customer • Keeping customer data secure
In scenarios where a customer is unhappy with the level of service they have received, and this has not matched the standards of the Charter, they can make a complaint, and will need to reference the Charter, detailing which aspects of the Charter they feel HMRC has failed to meet.
An annual report is published, which provides information about HMRC’s performance against the Charter, and details progress, listing any priorities for future improvement.
CIPP comment
The CIPP sits on HMRC’s Customer Charter Stakeholder Group, so if you have any comments or feedback on HMRC’s Customer Charter, then please email Policy@cipp.org.uk with the details. Thank you, as always, in advance.
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No penalty for late filing of 2019-20 tax returns, when sent by 28 February 2021 26 January 2021
HMRC has confirmed that, where Self-Assessment customers miss the filing deadline for their 2019-20 tax return, no penalty will be issued in scenarios where they file online by 28 February 2021. However, HMRC is still advising those individuals who have not yet filed to do so by 31 January 2021, if they are able to. They are still required to pay their Self-Assessment tax bill by 31 January 2021, and interest will be charged on any outstanding liabilities from 1 February 2021, but if they cannot afford to do pay the bill in full, then they could potentially set up a plan that is more affordable, and pay in monthly instalments. 2019-20 tax returns will need to be filed before
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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