Sara Closs-Davies
Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens
Closs-Davies, Sara; Burkinshaw, Lynda; Frecknall-Hughes, Jane
Authors
Lynda Burkinshaw
JANE FRECKNALL-HUGHES Jane.Frecknall-Hughes@nottingham.ac.uk
Professor of Revenue Law
Abstract
Interactions with His Majesty's Revenue & Customs (HMRC) should accord with the principles outlined in HMRC's 2023 Charter, 1 e.g. "Getting things right"; "Making things easy"; "Being responsive"; "Treating you fairly"; "Being aware of your personal situation"; and "Recognising that someone can represent you". These principles should ensure taxpayers are treated in alignment with democratic tax principles, such as equity. Some taxpayers are represented in their dealings with HMRC, but others are not (e.g. vulnerable people and low-income earners), and must interact directly with HMRC or seek help from a tax charity. Using three empirical studies we investigate the experiences of individuals using HMRC services, namely small tax practitioners and two vulnerable groups of people, specifically tax credit claimants and older individuals with low-income levels. We analyse these groups' interactions with HMRC in terms of the above Charter principles. We highlight the unintended consequences and impact of digitalisation of tax administration, particularly for disadvantaged citizens. We offer recommendations to improve tax administration, policy and practice, better aligning them with democratic tax principles.
Citation
Closs-Davies, S., Burkinshaw, L., & Frecknall-Hughes, J. (in press). Is the HMRC Charter Fit for Purpose? Experiences of Tax Practitioners and Vulnerable Citizens. British Tax Review,
Journal Article Type | Article |
---|---|
Acceptance Date | Jan 16, 2024 |
Deposit Date | Mar 12, 2024 |
Journal | British Tax Review |
Print ISSN | 0007-1870 |
Publisher | Sweet and Maxwell |
Peer Reviewed | Peer Reviewed |
Keywords | HMRC Charter; Small Tax Practitioners; Vulnerable Individuals; Uncertainty; Accountability; Lack of Equity; Reliability; Digitalisation |
Public URL | https://nottingham-repository.worktribe.com/output/32456845 |
This file is under embargo due to copyright reasons.
You might also like
Research methods in taxation history
(2016)
Journal Article
An examination of the ethical influences on the work of tax practitioners
(2016)
Journal Article
Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size
(2013)
Journal Article
Towards a general theory of tax practice
(2015)
Journal Article
Trust and power as determinants of tax compliance across 44 nations
(2019)
Journal Article
Downloadable Citations
About Repository@Nottingham
Administrator e-mail: discovery-access-systems@nottingham.ac.uk
This application uses the following open-source libraries:
SheetJS Community Edition
Apache License Version 2.0 (http://www.apache.org/licenses/)
PDF.js
Apache License Version 2.0 (http://www.apache.org/licenses/)
Font Awesome
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Powered by Worktribe © 2024
Advanced Search