What is a compliance check?
A compliance check is HMRC's way of checking that taxpayers:
- comply with their obligations
- pay the right amount of tax at the right time
- claim the correct reliefs and allowances
HMRC may undertake a check by:
- asking for information or documents
- arranging a meeting or visit
Current compliance checks include:
- Corporation Tax and Income Tax Self Assessment enquiries
- Employer Compliance reviews
- VAT assurance visits
- Construction Industry Scheme checks
