Acting as a regulator and enabler
A HMRC case study

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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 first point of contact, be it by telephone, e-mail, personal visit, or via the Inland Revenue website.

As part of a planned programme of improved customer service, the Inland Revenue has studied its market and divided tax payers into groups based on their characteristics and type of need.

'Practitioners' are professional tax accountants who specialise in helping individuals and businesses to fulfil their tax obligations and to claim their entitlements. Most businesses are also employers: they have employees in addition to the owners. As employers, they need specialist advice for example, on operating payroll correctly. Charities need special assistance because their tax liabilities, obligations and rights are affected by their charitable status. Having identified each segment of its market and created this helpful framework, the Inland Revenue has set about creating support packages that meet each segment's particular need. It is also taking steps to ensure that its staff have the necessary expertise to deal with the detailed enquiries they will inevitably face.

HMRC | Acting as a regulator and enabler