Update to the regional Working Together events - Finance Act 2008 - compliance checks

This update is for agents who have participated in the recent regional Working Together (WT) events, and any agents who wish to know more about the changes to compliance checks to be implemented on 1 April 2009. In addition, expressions of interest are invited to a series of external workshops to be held in February 2009. The purpose of the workshop is to assess and discuss feedback received as a result of exposure of the technical and operational process guidance (OPG) and to share the learning products.

Schedules 36, 37 & 39 of the FA 2008 provide for common information and inspection powers, rules for record keeping and the transitional arrangements for time limits for making assessments and claims.

The affected tax areas are:

  1. Self Assessment including Income Tax, Corporation Tax and Capital Gains Tax
  2. Employer Compliance and Pay As you Earn (PAYE)
  3. Value Added Tax (VAT)

At present, each tax is considered separately and at times this can result in more than one approach to a business on the same issue. Through consultation, we identified that greater clarity and consistency was needed in our approach to compliance checks and also to improve and support a good HM Revenue & Customs (HMRC)/agent relationship.

The changes incorporate the previous powers of the former Customs and Excise and Inland Revenue. They represent a balanced package, with technical guidance and OPG, including:

  • A comprehensive package of learning for HMRC staff to ensure they are fully able and equipped to carry out a compliance check. Learning will be mandatory for all relevant operational staff working within the scope of the taxes affected and will enable them to apply the new legislation consistently and appropriately.
  • New forms and leaflets and updated internal and external guidance.
  • A communication strategy of the changes to external and internal customers.

The two main contacts in the team are:

Catherine Gregory - Project Leader
Heather Jones - Project Manager

Please send your comments / expressions of interest in the external events via the email link to compliance checks.