PSI2.1.18 – Taxation Background: General - Taxpayer's Charter

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

In July 1986 the Taxpayer's Charter was introduced. It sets out what our customers may expect in their dealings with us. Examiners must be aware of the contents of the Taxpayer's Charter and put its precepts into practice at all times. A copy of the Charter is at Appendix 1 to this Part and is also reproduced in our customer service leaflet “You and the Pension Schemes Office”, IR120.