This is the first time the tax authority has published the Compliance Professional Standards, which are aligned with the HMRC Charter, to improve transparency about its activities and treatment of taxpayers.

There are four standards, each underpinned by an expectation and six key requirements. These focus on getting things right, being aware of taxpayers’ situations, being responsive when communicating with taxpayers and treating people fairly.

In terms of getting things right, the standard stresses that investigators have to develop every case to a litigation standard, making sure all calculations of liability are correct; use knowledge of the indicators of evasion, money laundering and other criminality to make timely referrals; work within the limits of their knowledge and get advice if they are unsure; and provide timely, factual referrals to resolve tax disputes working within HMRC’s legal powers.