Learn how HMRC will conduct compliance checks from 1 April 2009

HM Revenue & Customs (HMRC) have published three e-learning products to help customers understand the new framework for compliance checks:

• Information powers
• Inspection powers
• Penalties under Schedule 36 FA08

The modules will help customers understand the measures brought in by Finance Act 2008 (FA08) and how these will change the way HMRC officers check the tax position of individuals, companies and VAT registered bodies.

The new compliance checks

The new compliance checks legislation is one of the first pieces of cross cutting legislation designed to make the tax system simpler and more consistent.

From 1 April HMRC will have one set of powers covering PAYE, VAT, Income Tax, Capital Gains Tax, Corporation Tax and Construction Industry Scheme to:

• visit business premises to inspect the premises, assets and records (Schedule 36, Finance Act 2008)
• ask tax payers and third parties for Information and documents (Schedule 36 FA08)

The new measures will also provide:

• greater flexibility in setting record keeping requirements after 1 April 2009 (Schedule 37 FA08)
• new time limits for assessment and claims, which will not be fully in force until April 2010 but there will be some transitional arrangements from 1 April 2009 (Schedule 39 FA08)
• important safeguards for customers

More information

If you have a query which is not covered in the learning module or by the Frequently Asked Questions please email the Compliance Checks Team.