HM Revenue and Customs
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Further consultation on HMRC powers and new plans for a Taxpayers' Charter
HM Revenue & Customs (HMRC) is today publishing a summary of responses to last year's consultation on taxpayers' safeguards, and in response has announced that it will begin the process of working with interested parties on the development of a Taxpayers' Charter, which will set out both taxpayer rights and responsibilities in a single accessible document.
In addition, three further consultation documents are published today as part of HMRC's work to modernise its powers, deterrents and the accompanying safeguards. HMRC currently relies on the statutory provisions inherited from its predecessor departments that oblige it to follow different procedures for different taxes resulting in various anomalies. This work is designed to provide greater consistency across all taxes through an approach that is aimed at recognising underlying taxpayer behaviour.
The first document on payment, repayment and debt proposes changes to the statutory framework that allows HMRC to collect tax debts and ensure that taxpayers pay what they owe; the second document contains proposals on compliance checks and puts forward proposals for a new framework for HMRC to check that taxpayers are paying the right amount of tax and claiming the right amount of repayments; and finally, the civil penalties document puts forward proposals for extending the new statutory framework in Finance Act 2007 for charging civil penalties to all other taxes, levies and duties that HMRC is responsible for, except for Tax Credits.
Financial Secretary to the Treasury, Jane Kennedy, said:
"The Government is committed to ensuring that the tax system is useable and accessible and a Taxpayers' Charter will provide a good reference point for taxpayers.
"The further powers consultations are also another step towards a modern framework of law and practice for both HMRC powers and taxpayers safeguards, which will ultimately provide greater consistency across taxes and make HMRC more efficient and effective.
"I look forward to businesses, the professions and their representatives continuing to work with HMRC on these proposals."
Dave Hartnett, HMRC Acting Chairman, said:
"Making sure that taxpayers' rights are properly protected, whilst providing HMRC with the powers needed to ensure that today's tax system is properly administered, are key HMRC commitments. This is what the Review of Powers consultation, together with the Taxpayers' Charter, are about and I urge all interested parties to help us get that balance right by participating fully in the consultation."
Draft legislation and impact assessments have been published alongside all three documents and are available on the HMRC website at http://www.hmrc.gov.uk/consultations/index.htm (click the "current consultations" option).
The deadline for submitting comments on the three consultation documents is 6 March 2008.
NOTES FOR EDITORS
1. Financial Secretary to the Treasury, Jane Kennedy, announced the plans for a Taxpayers' Charter and the publication of the three consultation documents in a Written Ministerial Statement.
2. HM Customs & Excise and the Inland Revenue were among the first organisations to introduce taxpayers' charters in the 1990s. Work has been undertaken within HMRC to understand better what role a charter should play in ensuring taxpayer safeguards and the government now wants that work extended to include external stakeholders. A summary of responses to consultation on Safeguards (Modernising Powers, Deterrents and Safeguards: Safeguards for Taxpayers: Summary of Responses) is being published today. Those who commented were unanimous in agreeing that a charter could be an important element in making safeguards useable and accessible.
3. The full titles of the three consultation documents are:
* "Modernising Powers, Deterrents and Safeguards: Payments, Repayments and Debt: Responses to Consultation and Proposals. 10 January 2008"
* "Modernising Powers, Deterrents and Safeguards: A New Approach to Compliance Checks: Responses to Consultation and Proposals. 10 January 2008"
* "Modernising Powers, Deterrents and Safeguards: Penalties Reform: The Next Phase. 10 January 2008".
4. Responses to the consultation documents and comments on what a Taxpayer's Charter might look like may be made by e-mail to: powers.review-of-hmrc@hmrc.gsi.gov.uk or by post to: HMRC Powers Review, Room 1/72, 1st Floor, 100 Parliament Street, London SW1A 2BQ or by fax to 020 7147 2375.
Issued by HM Revenue & Customs Press Office
Website http://www.hmrc.gov.uk
