New Compliance Checks - Frequently Asked Questions

We have published frequently asked questions on the new compliance checks framework introduced by Schedules 36, 37 and 39 of Finance Act, 2008.

From 1 April 2009 HM Revenue & Customs will carry out compliance checks (also known as enquiries, visits and inspections) on taxpayers and business using the powers from the new legislation. These changes will affect how we manage compliance checks for:

  • Income Tax
  • Capital Gains Tax
  • VAT
  • PAYE (National Insurance contributions)
  • the Construction Industry Scheme
  • Corporation Tax
  • Administration of Student Loans

Frequently asked questions on New Compliance Checks