ARCHIVED - Literature Review on Service Standards

United Kingdom - Service Standards for the Inland Revenue Taxpayers 

Our overall approach to customer service^[50]

This Charter covers the service provided to customers with regard to income tax, corporation tax and capital gains tax, by a network of local tax offices within the ten Regional Executive Offices, together with the two Accounts Offices, and Enforcement Office.

For each tax, our aim is to provide an efficient, effective and fair service. This Charter has been developed after consultation with our customers and staff, and sets out:

• how we will provide you with help and assistance
• the standards of service you can expect
• how you can help us deliver an effective service and make suggestions for further improvement
• where you can obtain information about your legal rights and other entitlements, and
• how to complain, if you are unhappy with the service we provide.

Providing help and assistance to you

We provide help:

• through a wide range of clearly written leaflets and booklets. Each explains a particular aspect of tax, or what to do in specific circumstances (for example, setting up a business). These are summarized in our IR list 'Catalogue of leaflets and booklets' and most are available from Inland Revenue offices. Information is also available on the Internet at http://www.hmrc.gov.uk/index.htm
• over the telephone, in writing or, at Inland Revenue Enquiry Centres, in person. Inland Revenue leaflet 'How to contact the Inland Revenue', available from all Inland Revenue offices, sets out the main sources of help and information available to you.

Contacting us

Opening hours
Inland Revenue Enquiry Centres are open for at least 40 hours a week. Most are open from 8.30am to 4.30pm, Monday to Friday. And some are also open outside these hours.

Telephone service
Switchboards in tax offices are open at least 40 hours a week including the period 9.00am to 4.30pm, Monday to Friday. Again, many offices provide a telephone service outside these hours.

Addresses
The address and telephone number of your own tax office will be at the top of any correspondence they have sent you. Alternatively, details of tax offices in your area can be found in your phone book under 'Inland Revenue'.

Our standards of service

If you telephone us, we aim to:

• answer within 30 seconds (ten rings) at the switchboard
• connect you to the right extension first time (unless your call has gone direct).

If you visit our Inland Revenue Enquiry Centres, we aim to see you within 15 minutes of arrival if you have not previously made an appointment.

If you write to our tax offices, we aim to respond to every question or issue you have raised within 28 calendar days. Where this is not possible, we will tell you why and when you can expect a full reply.

However you contact us, we will:

• provide a clear, accurate and helpful response
• make clear what action you need to take next, and by what date
• give our names, and
• be courteous and professional.

In addition, we aim to:

• get every aspect of your affairs right first time by making full and correct use of the information available to us
• deal with your repayment claims sent to our specialist repayment offices, within 28 calendar days.

Specific targets and previous year's results

We deliver a national service on income tax, corporation tax and capital gains tax through ten Regional Executive Offices, supported by two Accounts Offices and Enforcement Office.

The Regional Executive Offices annually produce customer service leaflets showing:

• performance against the previous year's customer service targets
• targets for the current year.

Inland Revenue Enquiry Centres can supply a copy of their Region's leaflet.

Leaflets showing similar information for the Accounts Offices and Enforcement Office are available from those Offices.

Information on customer service standards and achievements, together with the service standards operated by the Inland Revenue's specialist tax offices, is also found in the Department's annual report, available from The Stationery Office and on the Internet.

Privacy and confidentiality

In handling your affairs, we will:

• deal with them on a strictly confidential basis, within the law
• respect your privacy
• find a private room or space for you if you visit us to discuss your affairs, should you prefer it.

Any special needs

If you have any special needs (for example, related to a disability), we will provide whatever help we reasonably can. Most Inland Revenue Enquiry Centres have already been equipped with ramps, hearing loops and other aids, and we are installing Minicom systems (for people with hearing difficulties). Some of our leaflets are being converted, on a rolling program, to Braille, audio and large print. Details of specific services can be found in the Regional Executive Office Customer Service leaflets (available from Inland Revenue Enquiry Centres).

If you need to see us, but you have a disability which prevents you from coming to our office, please phone or write explaining the problem and what you need from us. We will make the necessary arrangements to visit you.

Please discuss any other requirements with the Customer Service Manager of the office with which you are dealing (you can get their name from any member of staff in the office). They will explain what they can offer to help you.

Your legal rights and our Codes of Practice

The Inland Revenue produces Codes of Practice explaining our approach and procedures in certain areas of work (especially tax investigations). The Codes set out, as appropriate, your legal rights and the rights of the Inland Revenue, and explain what you can expect to happen. Copies of the Codes are available from Inland Revenue Enquiry Centres and tax offices.

How you can help us

To help us deal with your tax affairs accurately and quickly, we sometimes need help from you. For example, we may ask you for more information. If we make such a request, please respond as quickly as you can, checking you have provided everything asked for.

If you contact us, please have ready your tax reference number (shown on your tax return, provided in our correspondence with you and given on your pay slips).

It is also useful if you can tell your tax office when your circumstances change - for example, when you get married or change your address.

You are required by law:

• to keep proper records of your income and expenses
• to complete any return we send to you accurately and on time
• if you do not receive a tax return to complete, to let us know about any income or gains which have not been fully taxed.

It saves everyone trouble if you pay your tax on time. If you experience difficulty, please advise your tax office immediately.

If you disagree with us

You may disagree with our interpretation of the law or the way we have applied it to your particular circumstances. If so, you should tell us why you disagree. Alternatively, if we have already made a formal decision in respect of your tax liability, you are entitled to appeal against what we have done. We will explain how you can appeal when we give you our decision. If we can not resolve your appeal, you can refer it to the General or Special Commissioners - independent appeals tribunals whose decision is binding on both parties. Appeals on the Commissioners' interpretation of the law can be made through the civil courts.

If you wish to complain

If you are unhappy about the way we have dealt with your affairs (because, for example, of delays, mistakes or a failure to act on information you have given us), you should complain first of all to the Officer in Charge of the office or unit you are dealing with. Their name is displayed at the head of all correspondence.

If you are still not satisfied, you can refer the complaint to the Director with overall responsibility for that office or unit. (The name and address of the Director is shown in leaflet IR120 'You and the Inland Revenue' and can also be obtained from any Inland Revenue office).

If you are dissatisfied with the Director's response, you can ask the Adjudicator to look into your complaint.

Finally, you can ask your MP to refer your case to the independent Parliamentary Commissioner for Administration (the Ombudsman). The Ombudsman will accept referral from any MP, but you should approach your own MP first. IR leaflet IR120 explains these options.

The Adjudicator's Office also produces a leaflet (AO1) explaining its role and procedures. Copies of the Adjudicator's leaflet are available from The Adjudicator's Office (Haymarket House, 28 Haymarket, London SW1Y 4SP) or any Inland Revenue office.

Listening to your suggestions

We welcome your suggestions and use them to improve our service and supporting processes. We supplement these with:

• an annual national postal survey covering all major customer groups
• local and Regional office surveys, as appropriate
• feedback from complaints.

Please make any suggestions for improvement (including this Charter) direct to your Customer Service Manager at your tax office or Inland Revenue Enquiry Centre.

Revision date

This Charter came into force at 1 April 1999; it will be reviewed annually and (if not amended before then) will be reissued at 1 April 2002.