The setting in statute of the introduction of a taxpayers' charter has met with muted enthusiasm.

Although advisers welcomed the charter's introduction into statute, which will see the taxman report annually on how well it is meeting the standards set in the charter, the current consultation document requires significant change.

'To have the Charter founded in statute is something to be welcomed,' said CIoT president Nick Goulding. 'However, the CIoT has very real concerns over the content of the current draft charter and its direction of travel as we have said in no uncertain terms in our recent response to the consultation document.'

Tenon director of taxation Roger Barnard said the proof of the importance of the charter's introduction into statue would be how it is policed and enforced.

'Will the charter cause a genuine change in behaviour among HMRC staff? The proof of the pudding is how it works in practice. But it is certainly helpful that is will be set in statute.'

The consultation runs until 12 May.