Tax Credits: HMRC Charter
HMRC publish a range of their responsibilities in relation to tax credits in the Code of Practice 26 which is considered in detail in other parts of this website.
However, in relation to more general responsibilities these are set out in HMRC’s Your Charter. The Charter was introduced in 2009 and has statutory backing in the Finance Act 2009. Although it does not replace existing rights and remedies, it is a useful addition especially during the complaints process. The Charter was updated in 2016.
These rights may be quoted at HMRC and they expect to be held to account to them. There is statutory backing for Your Charter and HMRC have to report on their adherence to the provisions.
If HMRC do not adhere to their undertakings it can be used as the basis for a complaint and possibly compensation and a consolatory payment. See our section on Complaints.
We have summarised the Charter rights and obligations below:
Your rights - what you can expect from us:
- Respect you and treat you as honest
- Provide a helpful, efficient and effective service
- Be professional and act with integrity
- Protect your information and respect your privacy
- Accept that someone else can represent you
- Deal with complaints quickly and fairly
- Tackle those who bend or break the rules
Your obligations - what we expect from you:
- Be honest and respect our staff
- Work with us to get things right
- Find out what you need to do and keep us informed
- Keep accurate records and protect your information
- Know what your representative does on your behalf
- Respond in good time
- Take reasonable care to avoid mistakes
Obtaining copies of the charter
The charter is available @ https://www.gov.uk/government/publications/your-charter.
Last reviewed/updated 25 May 2020