DMBM513160 - Customer contact and data security: Legislation and policy: Human Rights Act: How the Human Rights Act (HRA) affects you
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Remember we have looked at our legislation and procedures and they generally comply with HRA. This means that provided you follow current guidelines and procedures any customer challenge that you have breached human rights is unlikely to succeed.
In practice HRA should not have a major effect on your day to day work. Provided the actions you take to secure payment of debts and returns are balanced and proportionate (not using 'a sledgehammer to crack a walnut') they should not give cause for a valid HRA challenge.
In practice where you
- act openly as an HMRC officer
- take care to observe the normal rules concerning confidentiality and privacy
- act in accordance with existing guidance
you should not be vulnerable to a successful challenge that you are acting in contravention of the HRA.