HMRC publish a Charter which sets out the standards of behaviour and values to which HMRC aspire in their dealings with taxpayers, as well as the level of honesty and care expected of taxpayers. In addition, and like other civil servants, HMRC officers are subject to a Civil Service Code conduct, see A6.103A.
HMRC Charter
The Charter has its basis in statute1 in that HMRC is obliged to have a Charter and that Charter must include HMRC's aspirational standards of behaviour and values to which it aspires when dealing with people. HMRC is also obliged to keep the Charter under review and (as above) publish annual reports reviewing its performance in relation to it.
When making a complaint (see A5.901), it may be relevant to raise HMRC's non-compliance with its Charter values.
Note that Revenue Scotland has its own Charter of Standards and Values and the Welsh Revenue Authority also has its own Charter.
There are a number of other HMRC publications relevant to enquiry and investigation work. These can be grouped as follows:
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Web page updated on 17 Mar 2025 17:21