In June 2008, HMRC issued a consultation paper entitled 'A new Charter for HMRC and its customers' with a view to updating the charters which existed in the two former revenue departments. A subsequent consultation, dated 3 February 2009 and entitled 'HM Revenue and Customs Charter', moved the process forward.
FA 2009, s 92 inserts the following s 16A in CRCA 2005:
'16 Charter of standards and values
(1)Â Â Â Â The Commissioners must prepare a Charter
(2)Â Â Â Â The Charter must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions.
(3)    The Commissioners must—
(a)
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