The following Tax practice note provides comprehensive and up to date legal information covering:
There are various options open to HMRC when it suspects that tax has not been paid, or has been underpaid. These include:
issuing a determination—this is relevant where a taxpayer fails to file a return for corporation tax, income tax or capital gains tax and is based on an estimate by HMRC of the tax due (for more information, see Practice Note: What is a tax determination?)
carrying out a compliance check—this may be a formal enquiry into a tax return, but can also mean a range of possible actions by HMRC either before or after a return is submitted
issuing a discovery assessment—this is mainly relevant where HMRC has discovered (perhaps as a result of a compliance check) that a return of corporation tax, income tax or capital gains tax is wrong, but the enquiry time limits have passed, or an enquiry has already been made but is now closed
if VAT has been underpaid, or no VAT return has been submitted, HMRC can issue a VAT assessment (for more information, see Practice Note: VAT assessments)
Revenue Scotland and the Welsh Revenue Authority have equivalent powers in relation to the devolved taxes.
This Practice Note describes the relationship between HMRC compliance checks, enquiries and discovery in relation to income tax, capital gains tax and corporation tax.
A compliance check is not a term that appears
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