Background Note
8.HMRC does not presently have a single document that sets out the rights and responsibilities of taxpayers and other persons that HMRC deals with. The possibility of introducing a Charter was proposed in a consultative document issued on 19 June 2008 which suggested that there was no need for a Charter to be supported by legislation. But most respondents argued that a legal foundation would be the best way of ensuring that the Charter would be an effective and enduring document. The Government then announced that a clause giving the Charter explicit legislative backing would be included in the 2009 Finance Bill.
9.HMRC held a second consultation on the content of the Charter. That consultation closed on 12 May 2009. The Charter, revised to take into account responses to this consultation, will be launched in autumn 2009.
