TAXPAYERS' CHARTER

EDM number 1821 in 2005-06, proposed by Stephen Williams on 15/03/2006.

That this House believes that the fair and effective financing of public services in today's world requires a clear understanding by taxpayers and tax administration alike of their respective rights and responsibilities and is concerned that the clear vision of these may be obscured by the complexity of much tax management legislation; notes that, prior to the merger into HM Revenue and Customs, both the Inland Revenue and Customs and Excise had Taxpayers' Charters but that with the merger the status of these is unclear and that they have not been reviewed for many years, meaning less protection for the taxpayer; further notes that in the meantime the use of Charters and Bills of Rights to confirm and codify taxpayers' rights and responsibilities and build support for a co-operative relationship between taxpayers and tax administration has developed extensively in many countries; and calls for a set of principles expressed in legislation or a Taxpayers' Charter to set down the rights and obligations of the taxpayer and the tax administration under the Finance Act requiring the Commissioner of Revenue and Customs to bring forward a proposed Charter for ratification by the House.

This motion has been signed by a total of 37 MPs.