Although the HMRC charter was established over a decade ago and is a legal requirement under Finance Act 2009, this is the first major update in several years, and it’s a welcome one. This is a much-improved version which sets out a revamped framework of standards and behaviours for taxpayers, agents and HMRC to adhere to.

The new charter, released in November 2020 following seven months of consultation between February and August last year, sees a significant shift in both language and format, all part of a strategy to help mirror HMRC’s vision of a modern tax system.

No longer does it address the ‘expectations’ and ‘obligations’ of yesteryear; instead, it promotes a more collaborative, open and inclusive culture where ‘mutual respect’ and ‘improving the customer experience’ are now the re-aligned benchmark.

This has been