There is an important distinction to be made between enquiry
(
IHTM29012) work (compliance) and
account amendment (
IHTM08012) work (enabling).
Most people are prepared to pay the correct amount of tax
when it is due. We aim to minimise the number who don’t by
helping people to get their tax right, either through education or
providing helpful advice. This enabling work is dealt with in
PC&S.
But at the same time we need to detect and tackle wilful
non-compliance so that we deter those who seek to cheat the system.
This work is dealt with in Compliance as an enquiry. Enquiry work
is carried out in Compliance to investigate an identified area of
risk of tax loss. Enquiry cases will be those where the risk
assessors have decided that we need to
