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HMRC Review (Powers, Deterrents and Safeguards)

Volume 470: debated on Thursday 10 January 2008

HM Revenue and Customs (HMRC) is today announcing 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. This announcement is made alongside the publication of “Modernising Powers, Deterrents and Safeguards: Safeguards for Taxpayers: Summary of Responses” and reflects the Government’s commitment to ensuring that the tax system is useable and accessible for all taxpayers.

The ongoing HMRC Review of Powers, Deterrents and Safeguards is working to align and modernise the powers and taxpayer safeguards that HMRC inherited. It will provide greater consistency across all taxes and a modern framework of law and practice that will make HMRC more efficient and effective. HMRC has today published three further Modernising Powers, Deterrents and Safeguards consultation documents:

Penalties Reform: The Next Stage;

A New Approach to Compliance Checks: Responses to Consultation and Proposals; and,

Repayments and Debt: Responses to Consultation and Proposals.

These documents have been deposited in the Libraries of both Houses and are available on the HMRC website.