On 10 January 2008, HMRC published consultation papers on:

1. Payments, repayments and debt.

2. A new approach to compliance checks.

3. Penalties reform.

The three consultations form part of a wider exercise in which HMRC is aiming to modernise and streamline its powers. Each consultation paper is accompanied by draft legislation. Comments are invited in all three cases by 6 March 2008.

At the same time, HMRC issued a summary of responses to its consultation paper entitled Safeguards for taxpayers, published on 17 May 2007. In this new document, as announced by the Financial Secretary to the Treasury on the same day, HMRC states that it will begin work with interested parties on developing a taxpayers' charter.