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HMRC internal manual

Enquiry Manual

Introduction: 'Your Charter'

HMRC’s “Your Charter” document explains our customers’ general rights and obligations.

We also produce a range of factsheets and booklets that explain our customers’ specific rights and obligations in relation to compliance checks, including direct tax enquiries. For example, factsheet CC-FS9 explains customers’ rights under Article 6 of the Human Rights Act, when we are considering penalties.

You must always make customers aware of their rights and obligations at the appropriate stage of your enquiry. Even if you explain these at a meeting or in a letter, you should also give them a copy of the appropriate factsheet or booklet.