HM Revenue and Customs (HMRC) has said that it wants to hear views and comments on proposals for a new taxpayers’ charter.

The charter, plans for which were announced in the 2008 Budget, will aim to set out in plain, unambiguous language the rights and obligations that taxpayers have when dealing with HMRC.

As a first step towards drawing up the charter, HMRC is conducting a consultation on its scope and shape. Responses and replies to the consultation will then form the basis of a draft charter.

HMRC said that it is also consulting on two further issues.

One is the failure of taxpayers to file their tax returns, or pay the tax they owe, on time, and how HMRC can help them to meet their obligations.

The other concerns harmonising and simplifying the rules on the interest that HMRC charges on late-paid tax and the interest that HMRC pays on overpaid tax.

Jane Kennedy, the Financial Secretary to the Treasury, said: “The Government is committed to ensuring greater consistency across the tax system and making HMRC more efficient and effective.”

Ms Kennedy added: “It is important that the tax system is usable and accessible. The new charter will provide a reference point for taxpayers, setting out both the standards they can expect from HMRC and the obligations they have when dealing with the department.”

Dave Hartnett, who is HMRC’s acting chairman, said: “The new charter will benefit all taxpayers by putting the relationship between taxpayers and HMRC on a clearer footing. This will undoubtedly have long-term cost and time benefits for both taxpayers and HMRC.

“It is also important that HMRC develops a modernised, simplified approach to late filing and payment, as well as interest charged and paid. HMRC’s current powers in these areas – inherited from its predecessor departments – add unnecessary complexity and burdens to the tax system for taxpayers, their advisors and HMRC, and the proposals seek to address this.”

The three consultation documents are available on the HMRC website at: http://www.hmrc.gov.uk/consultations/index.htm

The consultation runs until 11 September 2008.