Closs-Davies, S., Burkinshaw, L. and Frecknall-Hughes, J. (2024) Is the HMRC charter fit for purpose? Experiences of tax practitioners and vulnerable citizens. British Tax Review, 2024 (2). pp. 304-326. ISSN 0007-1870
Abstract
Interactions with His Majesty’s Revenue & Customs (HMRC) should accord with the principles outlined in HMRC’s 2023 Charter, for instance “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 (such as 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 tax administration digitalisation, particularly for disadvantaged citizens. We offer recommendations to improve tax administration, policy and practice, better aligning them with democratic tax principles.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2024 The Authors. Except as otherwise noted, this author-accepted version of a journal article published in British Tax Review is made available via the University of Sheffield Research Publications and Copyright Policy under the terms of the Creative Commons Attribution 4.0 International License (CC-BY 4.0), which permits unrestricted use, distribution and reproduction in any medium, provided the original work is properly cited. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/ |
Keywords: | Customer services; Digitalisation; HMRC; Older persons; Tax administration; Tax credits; Vulnerable adults |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 11 Dec 2024 09:13 |
Last Modified: | 11 Dec 2024 09:13 |
Status: | Published |
Publisher: | Sweet and Maxwell |
Refereed: | Yes |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:220607 |
Download
Filename: Closs-Davies et al. 2024 BTR 2 271-293 as accepted.pdf
Licence: CC-BY 4.0