Together : The Original Agreement">

Working Together : The Original Agreement

1. Objective

Representatives of the Inland Revenue, the Chartered Institute of Taxation (CIOT) and the Institute of Chartered Accountants in England and Wales (ICAEW) have met to discuss the enhancement of current working systems so as to improve customer service and the efficiency of the operational taxation system.

Identified as key to this enhancement was the need to build upon and to improve the existing communication paths already in place, and to put in place a formal reporting structure so that:

  • procedural problems within local/regional offices are identified early;
    recurring problems are notified and recognised for attention at senior level;
  • timely corrective action is taken;
  • results are monitored regularly;
  • all actions/resolutions are communicated effectively back to those at local and regional level.

2. Local Meetings

Regular informal meetings between local tax offices and practitioners are to be encouraged. A short "Best Practice Guide" will cover the conduct of local meetings along the following lines:

  • meetings to be organised jointly between the local tax offices and local branches of CIOT and ICAEW;
  • meetings to be held at least 2/3 times a year;
  • to be balanced and constructive (not for one side to knock the other but rather to identify positive actions and ways of helping each other provide a better service to taxpayers/clients);
  • genuinely 2 way - it might fall to either side, or to both, to take follow up action;
  • informal, open, friendly;
  • not a forum in which to discuss specific cases;
  • recorded in a single set of minutes (or note of issues and action points) to be agreed and made available to both sides;
  • to be seen on the Revenue side as one of the local offices' primary mechanisms for establishing a clear "customer focus" and for identifying, and where possible responding to, customers' wishes and needs;
  • probably a maximum of eight people from each side, the Revenue to be represented at all levels, if possible;
  • the minutes of the above meetings should be sent to the Inland Revenue Regional Office and the professional representatives including those on OCC. The Regional Directors and the professional representatives would identify references to issues which are clearly national issues or which are local issues but have wider implications so that these can be addressed at national level.

The meetings should operate as a springboard to further local meetings between larger numbers of practitioners and Inland Revenue staff.

3. Issues register

The Inland Revenue would create and maintain a central register of such issues and use it to track and communicate progress. This register of issues, owners, actions, commitments and resolutions, would be a key briefing document for OCC. OCC would also have the opportunity to identify or anticipate new issues which might be added to the register.

4. Local communications

Discussions will continue on how to communicate issues discussed at local meetings as widely as possible within the local area.

5. National communications

Special Editions of the Inland Revenue Tax Bulletin should provide feedback from the Working Together Initiative with practical guidance and tips on matters identified as being of national interest. This would also be placed on the Inland Revenue's web site. These Special Editions will be sent to all practitioners free of charge.

6. Professional bodies commitment

The ICAEW and CIOT are committed to improving the channel of communication by:

  • undertaking to consult with their members locally, seeking details of practical areas of concern;
  • taking an active part in the local and regional meetings;
  • assisting where possible in the dissemination of information to their members including formal reports in the technical publications produced by ICAEW and CIOT;
  • suggesting a suitable and willing practitioner who could be seconded to the Inland Revenue for a twelve month period.

7. Inland Revenue's commitment

To provide the necessary resources, both in terms of agreed dedicated people and finance, so that there is effective action to meet the expectations raised at local, regional and national level on both sides. This aspect is seen by both sides as crucial to the success of the initiative as failure to meet these expectations would be damaging to the credibility of the Inland Revenue and the professional bodies.

8. Follow up

The position should be reviewed after 12 months by the Joint Implementation Group.

Date: 26 November 1999

Signed on behalf of the Chartered Institute of Taxation …………………………..
  R F Mannion
Signed on behalf of the Institute of Chartered Accountants …………………………..
In England and Wales R W Maas