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Official guidance
Compliance Operational Guidance

COG11000 · Our conduct and behaviour

  • COG11100 · Introduction
  • COG11210 · The civil service code
  • COG11220 · Conduct of compliance officers
  • COG11250 · The Equality Act 2010
  • COG11270 · HMRC’s compliance with section 149
  • COG11300 · Customer service to disabled people
  • COG11400 · Health and safety of the customer
  • COG11450 · Establishing how many officers should carry out a visit
  • COG11500 · Personal safety: contents
  • COG11600 · Personal connection in a compliance check
  • COG11650 · Information disclosure and confidentiality
  • COG11900 · Disclosure of material in civil, criminal and judicial reviews
  • COG11700 · Notebooks used to record compliance checks
  • COG11800 · Notes of meeting
  1. Our conduct and behaviour: contents
  2. Our Conduct and Behaviour: introduction

COG11100 | Our Conduct and Behaviour: introduction

From HM Revenue & Customs · Compliance Operational Guidance

This guidance applies to all staff undertaking or managing compliance work.

The Civil Service supports the government in developing and implementing policies, and in delivering public services. As a member of the Civil Service you are accountable to the public and must meet the highest standards in everything you do.

You are expected to carry out your role with dedication and commitment to the Civil Service and its core values of:

  • integrity

  • honesty

  • objectivity

  • impartiality

The HMRC Vision describes the purpose of HMRC, where it is going and how its people deal with customers.

This guidance builds on the principles of the Civil Service Code, see COG11200. It sets out required standards for anyone conducting compliance checks, including the processes that managers and staff need to follow to ensure officers’ personal safety.

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