Acting as a regulator and enabler
A HMRC case study

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Summary

Concepts:

Inland Revenue, tax, customer, government, entitlements, stakeholders, enabler, tax payers, business, citizens, regulator, employees, responsibility, tax system, obligations.

Summary:

This case study looks at the central role of the Inland Revenue in helping to ensure that the government is adequately funded.

It also examines the work of the Inland Revenue as service-provider, enabler and regulator and the steps the Inland Revenue has taken to become more customer focused.

The Treasury Ministers make critical decisions about policies and practices affecting the Inland Revenue and HM Customs and Excise.

These decisions include agreeing how best to balance tax revenues against planned government expenditure.

The Inland Revenue's key stakeholder is the government of the day, which will make its expectations clear, and will require the Inland Revenue to:

  • collect all tax revenues due
  • pay the right entitlements to individuals and organisations
  • enable citizens to get things right first time
  • minimise the costs associated with collecting tax revenues and distributing entitlements.

www.tt100.biz 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.

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.

The Inland Revenue has a social responsibility to help those willing to meet their obligations.

This greater level of customer compliance and co-operation will help the Inland Revenue become more cost effective and efficient, which in turn will lead to it being more highly regarded; and a continuous cycle of improvement will have been created.

Learning outcomes:

As a result of carefully reading this case study, students should be able to:

  • understand some key roles of central government
  • describe the role of the Inland Revenue as an enabler as well as regulator
  • link the concept of stakeholder with the Inland Revenue? practices
  • appreciate why and how an organisation might decide to change the way it operates and improve its customer focus.

HMRC | Acting as a regulator and enabler