PSI2Appendix1 - The 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)

You are entitled to expect the Inland Revenue to be fair

• By settling your tax affairs impartially
• By expecting you to pay only what is due under the law
• By treating everyone with equal fairness

To help you

• To get your tax affairs right
• To understand your rights and obligations
• By providing clear leaflets and forms
• By giving you information and assistance at our enquiry offices
• By being courteous at all times

To provide an efficient service

• By settling your tax affairs promptly and accurately
• By keeping your private affairs strictly confidential
• By using the information you give us only as allowed by the law
• By keeping to a minimum your costs of complying with the law
• By keeping our costs down

To be accountable for what we do

• By setting standards for ourselves and publishing how well we live up to them

If you are not satisfied

• We will tell you exactly how to complain
• You can ask for your tax affairs to be looked at again
• You can appeal to an independent tribunal
• Your MP can refer your complaint to the Ombudsman

In return, we need you

• To be honest
• To give us accurate information
• To pay your tax on time