Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to monitor the application of HMRC's charter for businesses with different VAT arrangements.

HMRC’s Customer Experience Committee oversees HMRC’s performance against the Charter and provides an annual report to set out progress in meeting Charter standards.

Performance against the charter is continually monitored by service standards, customer feedback surveys and other data, for example complaints.

Each year HMRC commissions independent customer surveys to review customer experience and perceptions for Individuals, Small Businesses, Agents, Mid-sized businesses and Large Businesses.