EM0020 - Introduction: 'Your Charter'
HMRC바카라 사이트檚 바카라 사이트淵our 바카라 사이트� document explains our customers바카라 사이트� general rights and obligations.
We also produce a range of factsheets and booklets that explain our customers바카라 사이트� specific rights and obligations in relation to compliance checks, including direct tax enquiries. For example, factsheet CC-FS9 explains customers바카라 사이트� rights under Article 6 of the Human Rights Act, when we are considering penalties.
You must always make customers aware of their rights and obligations at the appropriate stage of your enquiry. Even if you explain these at a meeting or in a letter, you should also give them a copy of the appropriate factsheet or booklet.