HMRC compliance checks - find out the different stages

  • You are here:
  • Home >
  • Compliance checks factsheets

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

General information

You will be given the general information factsheet that is relevant to your compliance check.

HMRC's powers to get information

HMRC visits

HMRC Penalties

HMRC Penalties - old rules

Tax Defaulters

Alternative Dispute Resolution

Tax avoidance schemes

More useful links

Compliance Handbook

HMRC 1 HM Revenue & Customs decisions - what to do if you disagree (PDF 32K)