Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what representations he has received on failures by HMRC to abide by the HMRC Litigation and Settlement Strategy when dealing with taxpayers; and what plans he has to introduce a statutory code or framework for HMRC's officers.

HMRC and HMT Ministers receive representations on a wide range of matters. However, there have not been any formal representations regarding failures by HMRC to abide by the HMRC Litigation and Settlement Strategy when dealing with taxpayers.

A Statutory Framework already underpins HMRC, under which are various other commitments that ensure HMRC are open and transparent in the way officers conduct themselves. The Commissioners of HMRC have ultimate responsibility for every decision made in HMRC, although officers make day-to-day decisions on their behalf within an overall governance framework established when the department was formed. These governance processes are in place to ensure that HMRC deal with all cases fairly and in an even-handed manner.

The Tax Assurance Commissioner (TAC) is responsible for ensuring that HMRC have appropriate governance arrangements in place to meet those objectives and reports back to Parliament on an annual basis, in a report that is published. The latest report was published on 5 November 2020 as part of HMRC's Annual Report and Accounts 2019 to 2020.

HMRC are also developing one set of Professional Standards for civil compliance, the development of which was closely aligned to the work on revising HMRC’s Charter. The Charter is a legal requirement and the Legislation states the Charter “must include standards of behaviour and values to which Her Majesty's Revenue and Customs will aspire when dealing with people in the exercise of their functions”. HMRC published a new Charter on 5 November 2020 after taking on feedback from a public consultation which ran between February and August 2020. The new Charter sets out responsibilities towards all of HMRC’s customers, and it also includes surrounding guidance on GOV.UK which sets out rights to review and appeal.