The HMRC Charter is a legal requirement under the Finance Act 2009. The legislation states that 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 is committed to improving its customer experience and the HMRC Charter defines the service and standard of behaviour that customers should expect when interacting with us. The Charter is supported by further principles of support for customers who need extra help.
Source
