One of HMRC's responsibilities is to check that the correct amounts of tax have been paid at the right time.
Compliance checks carried out at present range from assistance and education through to civil tax investigations. The more common checks are
- TEEL interventions
- IT/CTSA enquiries
- VAT Assurance visits
- Employer Compliance Reviews
- Inheritance Tax investigations
- Stamp Duty Land Tax enquiries
- Stamp Duty Reserve tax assurance checks
- Environmental tax visits, and
- Light touch interventions
In the future it is likely that new and varied checks will be introduced.
Whilst you may be familiar with a particular term from your own business area, in this module we will use the term compliance check for all checks.