§ Mr. SternTo ask the Chancellor of the Exchequer if he will publish a charter for taxpayers in relation to their rights under investigation by either the Inland Revenue or Her Majesty's Customs and Excise.
§ Mr. MaudeThe Inland Revenue and Customs and Excise jointly published a taxpayer's charter in July 1986. It sets out the principles and standards of service which both departments aim to achieve in handling taxpayers' affairs; and what people can do if they wish to appeal or complain.
In addition, a number of leaflets are published for people involved in investigations:
- IR71 PAYE: Inspection of Employers' and Contractors Records.
- IR72 Inland Revenue Investigations: The examination of business accounts; and
- IR73 Inland Revenue Investigations: How settlements are negotiated.
- Visits by VAT officers.
Copies of the taxpayer's charter and of the leaflets have been placed in the Library of the House.
Criminal investigations carried out by both departments are conducted under the codes of practice of the Police and Criminal Evidence Act 1984.