EM0020 - Introduction: 'Your Charter'
HMRCâs âYour â document explains our customersâ general rights and obligations.
We also produce a range of factsheets and booklets that explain our customersâ specific rights and obligations in relation to compliance checks, including direct tax enquiries. For example, factsheet CC-FS9 explains customersâ 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.