Policy paper

HMRC professional standards for compliance

Published 27 July 2023

HMRC’s Customer Compliance Group (CCG) have introduced a set of Compliance Professional Standards. The Standards set out how we should apply the HMRC Charter and Civil Service values in our compliance activity. We are sharing these to be open and transparent with you about how we aim to work.

You may notice familiarity in the wording of the Standards and the key requirements that underpin them as they have been written to align closely with the HMRC Charter. The main objective of the Standards is to clearly set out the way we will behave and act when conducting any form of compliance work. The Standards play a vital role in helping us become a trusted and modern tax department and reinforce CCG’s commitment to HMRC’s Charter.

When we talk about professionalism, we mean doing the right things in the right way, at the right time to get the right outcomes for HMRC and you, our customers.

There are 4 Compliance Professional Standards, each underpinned by an expectation and 6 key requirements:

1. Getting things right
2. Being aware of our customers’ situation
3. Being responsive - communicating with customers
4. Treating customers fairly

Standard 1: Getting things right

This means we will correctly apply the law, guidance and business procedures relevant to our roles.

To do this we will:

• develop every case to a litigation standard, making sure all calculations of liability are correct

• hold and use information about customers fairly and lawfully in line with General Data Protection Regulation (GDPR) and HMRC policy

• keep up to date with legislation, regulations and procedures relevant to our roles and regularly check our understanding using HMRC guidance

• use our knowledge of the indicators of evasion, money laundering and other criminality and make timely referrals

• work within the limits of our knowledge and get advice if we are unsure

• provide timely, factual referrals to resolve tax disputes when we reach the limits of our authority

Standard 2: Being aware of our customers’ situation

This means we will make it as easy as possible for our customers to engage with HMRC compliance activity.

To do this we will:

• apply an understanding of our customers’ requirements and attitude to HMRC’s compliance activity

• show sensitivity to our customers’ wider circumstances and take action if our customers need extra support to meet the demands of compliance activity

• make sure our requests to customers are necessary and reasonable

• make it clear to customers what they need to do by when, and provide accurate advice and support

• avoid delays and make it easy and convenient to deal with us by managing our workloads and by using information powers promptly

• help customers learn how to comply better in the future

Standard 3: Being responsive - communicating with customers

This means we will communicate the right information in the right way at the right time.

To do this we will:

• keep our customers informed throughout the compliance activity whilst adhering to legal requirements and HMRC guidance

• be clear, concise, and accurate in all our communications - we will use the appropriate tone, words and body language

• explain why we are asking questions and requesting information - if an answer is unclear we will ask for clarification

• respond to our customers’ questions and concerns as quickly as we can, letting them know when we’ll reply if there will be a delay - if they are making a complaint we will act promptly

• help our customers understand their rights and obligations by issuing correct letters and factsheets at the correct time and explaining what they mean

• share good practice and lessons learned internally within teams

Standard 4: Treating customers fairly

This means we will establish the facts and make and record fair, lawful and impartial decisions.

To do this we will:

• presume that our customers are telling the truth unless we have evidence to suggest they are not

• analyse and evaluate the available information to identify risks to tax, and make reasoned, impartial judgements

• regularly consider the benefit of continuing our compliance activity

• maintain a full and accurate audit trail, including any calculations within the appropriate HMRC case management system

• identify when decisions need escalation, ratification or specialist advice and promptly get the right level of input

• protect HMRC’s reputation by exercising the discretion available to us lawfully, at the right time and in the right way

Expectations for compliance staff

The Compliance Professional Standards set out the following expectations for compliance staff:

I am accountable for the professionalism and accuracy of my work. I act in accordance with the HMRC and Civil Service values to help me deliver my commitments under the HMRC Charter.

Accountabilities for managers

The specific accountabilities for managers are set out as follows:

As a manager, I am accountable for the professionalism of the work my team deliver and for carrying out risk-based assurance on their work in real-time. I am responsible for providing encouragement and support through advice, direction, coaching and learning opportunities that help them meet the Compliance Professional Standards.