Corporation Tax Guidance

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Compliance checks

Our professional tax practitioners have written about tax compliance checks so that you can better serve your clients.
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Latest Guidance
Corporation_tax_img5
28 Jun 2019

IntroductionWhen HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with their published guidance, there is an accessible and...

Corporation_tax_img7
28 Jun 2019

IntroductionIn May 2011, HMRC introduced a new initiative aimed at tackling deliberate tax evasion called taskforce activity.Taskforces focus on geographically specific...

Corporation_tax_img
28 Jun 2019

IntroductionHMRC has the legal power to charge a civil penalty where there are errors in or omissions from tax returns. The penalty regime in operation prior to 1 April...

Corporation_tax_img8
28 Jun 2019

IntroductionIf a penalty for failure to notify has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable excuse’ for failing to...

Corporation_tax_img6
28 Jun 2019

The format of the opening letterWhen HMRC issues a notice that it is checking a return, the opening letter will invariably request information and documents. The opening...

Corporation_tax_img
28 Jun 2019

The employer may engage an agent or adviser to help handle an employer compliance check. This guidance note considers that engagement predominantly from the point of view...

Corporation_tax_img
28 Jun 2019

IntroductionIf a penalty for late payment of tax has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable excuse’ for failing...

Corporation_tax_img2
28 Jun 2019

It is important that a tax return and / or supporting documents (if appropriate) contain adequate disclosure to prevent HMRC using its powers to make a discovery...

Corporation_tax_img2
28 Jun 2019

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been identified and reported...

Corporation_tax_img10
28 Jun 2019

IntroductionUnder the penalty legislation introduced by FA 2007, Sch 24, where an inaccuracy has occurred on a return or other document which leads to an understatement...

Latest Guidance
Corporation_tax_img5
Corporation Tax

IntroductionWhen HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with their published guidance, there is an accessible and...

Corporation_tax_img7
Corporation Tax

IntroductionIn May 2011, HMRC introduced a new initiative aimed at tackling deliberate tax evasion called taskforce activity.Taskforces focus on geographically specific...

Corporation_tax_img
Corporation Tax

IntroductionHMRC has the legal power to charge a civil penalty where there are errors in or omissions from tax returns. The penalty regime in operation prior to 1 April...

Corporation_tax_img8
Corporation Tax

IntroductionIf a penalty for failure to notify has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable excuse’ for failing to...

Corporation_tax_img6
Corporation Tax

The format of the opening letterWhen HMRC issues a notice that it is checking a return, the opening letter will invariably request information and documents. The opening...

Corporation_tax_img
Corporation Tax

The employer may engage an agent or adviser to help handle an employer compliance check. This guidance note considers that engagement predominantly from the point of view...

Corporation_tax_img
Corporation Tax

IntroductionIf a penalty for late payment of tax has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable excuse’ for failing...

Corporation_tax_img2
Corporation Tax

It is important that a tax return and / or supporting documents (if appropriate) contain adequate disclosure to prevent HMRC using its powers to make a discovery...

Corporation_tax_img2
Corporation Tax

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been identified and reported...

Corporation_tax_img10
Corporation Tax

IntroductionUnder the penalty legislation introduced by FA 2007, Sch 24, where an inaccuracy has occurred on a return or other document which leads to an understatement...