Taxpayers' charter – treating you as being honest
We believe most people are willing to comply with the laws we administer if they feel they are trusted and treated fairly and get the help they need to understand the law.
We aim to have as many people as possible choosing to comply. We do this by:
- helping people to understand their rights, entitlements and obligations
- making it as easy as possible for people to comply with the laws.
However, sometimes people do not pay the right amount of tax or meet their obligations. This could be because they make a mistake, misunderstand the law or are careless, or it could be because they are intentionally avoiding their obligations.
Whatever action we take in these cases, we aim to be fair and to encourage these people to comply voluntarily in the future.
Here we explain how we, where the law allows us to, take the reasons a person has not met their obligations into account when we decide what action to take.