Guidance on compliance checks updated by HMRC

18 February 2021

HMRC has made substantial updates to the guidance page which discusses help and support relating to compliance checks.

HMRC confirms that it carries out compliance checks for several reasons, including:

  • To ensure that the correct amount of tax is being paid at the right time
  • To ensure that the right allowances and tax reliefs are being granted
  • To discourage the practice of tax evasion
  • To ensure that the tax system is operating fairly

There may be something that triggers a check, but HMRC is entitled to check whether any tax return if accurate and complete.

Additionally, the guidance discusses:

  • How clients can get authorisation for their tax agent to deal with checks
  • Why HMRC carries out checks
  • Assisting HMRC with the checks
  • Outcomes of compliance checks
  • What happens where there is a disagreement regarding the outcome of the check
  • Contacting HMRC

In addition to this, a number of YouTube videos have also been created, which discuss:

  • What to expect from a compliance check
  • The purpose of compliance checks and how they work
  • Penalties – why penalties are charged and what can be done about them
  • How to make an appeal against a HMRC decision

CIPP comment

The CIPP sits on the Compliance Reform Forum, so if you have any comments on either the updates to the guidance page, or, indeed, on the newly published YouTube Videos on the topic of compliance checks, please contact the Policy team, at [email protected]. Thank you in advance for your feedback.


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