Review of HMRC's Powers, Deterrents and Safeguards

Safeguards

The policy and practice of the Review of Powers is that when it considers specific tax legislation, it includes a review of the relevant embedded safeguards.

These safeguards may specify:

  • the purposes for which a piece of legislation may be used
  • the conditions that must be met before it can be used
  • who may use it
  • whom it may apply to
  • any rights of appeal taxpayers may have over its use

To complement the review of embedded safeguards, on 17 May 2007 the Review of Powers published a consultation called 'Safeguards for Taxpayers'. A summary of responses - Safeguards for Taxpayers was published on 10 January 2008 and in response HMRC announced that it would begin the process of working with interested parties on the development of a Taxpayers' Charter.

Charter

Your Charter

Legislation requiring HMRC to prepare and maintain a Charter

Finance Act 2009 section 92 - HMRC Charter (Opens new window)

BN 92 - HMRC Charter 22 April 2009 (Opens new window)

Tax disputes and appeals

On 1 April 2009 HMRC changed the way it handles tax disputes and appeals, introducing a more consistent approach to internal review. At the same time the existing tax tribunals (including the General and Special Commissioners and the VAT & Duties Tribunals) were replaced by the First-tier and Upper Tribunals.

Find out what to do if you disagree with an HMRC decision