Acting as a regulator and enabler
A HMRC case study

Page 1: Introduction

Governments have no money of their own. They must raise it in ways that are efficient and also acceptable to citizens. That means having a tax system that really works. It would be hard to overstate just how crucial an efficient, well run, widely accepted system of taxation is to a country's economic well-being. This case study looks at the central role of the Inland Revenue in helping to...
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Page 2: Where the Inland Revenue fits in

Overall responsibility for the economic health of the UK lies with the Chancellor of the Exchequer and various government departments, including: The Treasury Responsible for developing the government's economic and financial policy. The Treasury Ministers make critical decisions about policies and practices affecting the Inland Revenue and HM Customs and Excise. These decisions include agreeing...
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Page 3: Some key Inland Revenue stakeholders

Enlightened organisations identify the individuals and groups to whom they must be accountable if they are to continue to exist. These individuals and groups are the organisation's stakeholders. Like any other organisation, the Inland Revenue has stakeholders whose needs and requirements it must identify and look to satisfy. The Inland Revenue's key stakeholder is the government of the day, which...
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Page 4: The Inland Revenue as enabler

Enablers make things possible, through for example, assisting and supporting. Where there are obstacles, enablers help people and organisations to overcome them. In its role as enabler, the Inland Revenue has committed itself to making it as easy as possible for tax payers to understand their rights and obligations and, in their dealings with the Inland Revenue, to experience success at their...
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Page 5: The Inland Revenue as regulator

As a regulator, the Inland Revenue seeks to ensure that people or organisations do not and cannot evade their obligations (e.g. to pay a tax) or falsely claim entitlements (e.g. to a particular grant, allowance, or tax credit). The Inland Revenue has a social responsibility to help those willing to meet their obligations. It also operates procedures designed to detect and penalise cheats who...
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Page 6: Changing the image

Most of us can think of organisations about which people have negative perceptions. In some instances, the perception may also be the reality, but in others it may be seriously wrong and outdated. People's views may display lack of current knowledge (ignorance), lack of interest in finding out the real position (apathy), and a determination to continue to think and believe the worst, based perhaps...
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Page 7: Creating a new way of doing business

The Inland Revenue is looking to deliver a customer-oriented level of performance by which it: responds to 80of all post within 15 working days sees everyone who calls at Inland Revenue Enquiry Centres by appointment within 15 minutes of their agreed arrival time answers telephone calls within 30 seconds gives full and correct answers first time processes a self-assessment tax return...
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Page 8: Conclusion

Public sector organisations are as capable of being market-oriented and customer focused as those in the private sector. In a changing business environment, with increasing pressures to become more cost effective and rising customer expectations the Inland Revenue has set about creating a new customer-oriented business culture. All its employees have the opportunity to relate their own performance...
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