HMRC compliance checks, enquiries and discovery assessments

Copyright © 2025 LexisNexis
Published by a LexisNexis Tax expert
Practice notes

HMRC compliance checks, enquiries and discovery assessments

Copyright © 2025 LexisNexis

Published by a LexisNexis Tax expert

Practice notes
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FORTHCOMING CHANGE: On 15 February 2024, the government published a call for evidence entitled ‘The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards’ inviting views on how HMRC’s enquiry and assessment powers, penalties and safeguards could be reformed. It explored a range of potential opportunities for reform, including potential opportunities and risks relating to a more consolidated suite of powers, whether there are areas of the tax system which could potentially benefit from HMRC taking a different approach, and modernising how HMRC sends statutory notices to taxpayers and agents. The call for evidence closed on 9 May 2024. On 30 October 2024, HMRC published the outcome of the call for evidence providing a summary of responses and the government’s next steps. Among the stated next steps is a commitment to build on the call for evidence by consulting on options for new approaches to tackle high volumes of low value non-compliance.

The government also published a consultation to that end on 30 October 2024. It sought views on reforming HMRC’s correction powers,

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