HMRC undertakes a wide range of compliance activities. This part of the learning does not attempt to look at each and explain what you, a compliance caseworker, need to do.
Instead, it considers the main times in any compliance check when publishing the details of deliberate defaulters must be mentioned to or discussed with the person you are dealing with. Broadly, these times are at
- the beginning
- the middle and
- the end
of your compliance check.
The issues this package covers are very general. As such they will not cover every circumstance you will come across. You will need to apply the general principles to the specific situations that you deal with.
You should always follow any other more detailed guidance that is or becomes available for the type of compliance activity that you undertake.