Commissioners for Revenue and Customs Act 2005 section 16A

Charter of standards and values

Section 16A requires the Commissioners for HMRC to prepare, maintain and report on a Charter setting out the standards of behaviour and values that HMRC will aspire to when dealing with taxpayers and others.

• The Commissioners must prepare a Charter that sets out the standards of behaviour and values HMRC will aspire to when carrying out their functions and dealing with the public.
• The Charter must be regularly reviewed by the Commissioners, and any revisions or revised versions must be published when considered appropriate.
• The Commissioners are required to produce at least one report each year assessing the extent to which HMRC have lived up to the standards and values set out in the Charter.
• The Charter serves as an accountability mechanism, creating a public commitment by HMRC to meet defined standards in their interactions with taxpayers and other stakeholders.