HM Revenue and Customs and the Taxpayer: Modernising Powers, Deterrents and Safeguards

Terms of Reference for the Consultative Committee

1. The Committee should provide a forum where HMRC can consult tax experts, representatives of taxpayers, businesses and the professions and other interested parties that reflect the views of the wider taxpayer community. The aim is to provide a framework of law and practice for HMRC that supports the Government's objective of a fair and better system that is adapted to taxpayers' needs.
   
2. The views of the Committee will help to inform Ministers on options for:

• alterations to law and practice that will enable HMRC to meet its responsibilities for reducing both compliance burdens and tax gaps, as reflected in its Public Service Agreement targets,
• development of the Review's strategy for promoting customer compliance and tackling non-compliance which is 'to support those who seek to comply but come down hard on those who seek an unfair advantage through non-compliance'; and
• departmental modernisation and alignment of the powers, deterrents and safeguards inherited from the two predecessor departments with the aim of realising the benefits foreseen by the Review of the Revenue Departments.

3. The Consultative Committee may appoint sub-groups to consider particular issues and may recommend non-members to be appointed to those sub-groups or attend for particular agenda items where that is appropriate, for example, where a specialised area is under consideration.
   
4. Ministers will from time to time review the role and membership of the Committee in the light of the further work that needs to be done.