Finance Bill Tracking Service 2009 | Budget 2009


Who is likely to be affected?

1. Everyone who has dealings with HM Revenue & Customs (HMRC).

General description of the measure

2. Legislation will be introduced in Finance Bill 2009 requiring HMRC to prepare and maintain a Charter. The Charter will set out standards of behaviour and values to which HMRC will aspire in dealing with taxpayers and others.

3. In addition, the legislation will require the Commissioners for Her Majesty's Revenue & Customs to report annually on how well HMRC is doing in meeting the standards in the Charter.

Operative date

4. The Charter must be in place by 31 December 2009. HMRC plans to launch the Charter by Autumn 2009.

Current law and proposed revisions

5. This provision is new. Although the former departments that merged to make up HMRC have had charters in the past, none of these has had a statutory basis. The legislation inserts a provision in the Commissioners for Revenue and Customs Act 2005.

6. In a consultation response document issued on 24 November 2008, it was confirmed that legislation giving the Charter legislative backing would be included in Finance Bill 2009.

Further advice

7. A second consultation document - HM Revenue & Customs Charter - looking at the content of the Charter, was issued on 3 February 2009. This consultation closes on 12 May 2009.

8. If you have any questions on the legislation, please send an email to or contact Maria Richards on 020 7147 3223. If you have any questions on the Charter itself, please send an email to or contact the Charter Team on 020 7147 2365. Information about Budget measures is available on the HM Revenue & Customs website at