Taxpayers’ Charter to have ‘legislative authority’

25 November 2008

The government took the opportunity of the pre-Budget Report to announce that it plans to press ahead with the Taxpayers’ Charter.

Consultation on the wording of the Charter is to begin in January.

The hope is that the Charter will set out in clear, accessible language the relationship between HM Revenue and Customs and businesses and individual taxpayers.

The government also announced that it will include a clause in next year’s Finance Bill “giving the Charter explicit legislative authorisation”.

The decision was welcomed by the Chartered Institute of Taxation (CIOT).

The CIOT sees the Charter as an important safeguard for taxpayers and a balance to the extension of HMRC’s powers.

Nick Goulding, the CIOT’s president, said: “We are particularly pleased to hear that HMRC have stated that the Charter should be grounded in statute. This is vital to give it the proper authority.”