Compliance checks factsheets
During a compliance check HM Revenue & Customs (HMRC) will
give you one or more factsheets to help you understand the different
stages of a check.
HMRC do compliance checks to make sure people have paid the
right amount of tax or duty at the right time.
The factsheets will help you understand:
- why HMRC are starting a compliance check
- what happens during a compliance check
- what you can do to help reduce any penalty
- what information HMRC need and why
- what your rights are
- when HMRC can charge penalties
- when HMRC can take other action against defaulters and why
You will be given the general information factsheet that is
relevant to your compliance check.
HMRC's powers to get information
HMRC Penalties - old rules
Alternative Dispute Resolution
Tax avoidance schemes
More useful links
HMRC 1 HM Revenue &
Customs decisions - what to do if you disagree (PDF 32K)