Owner-Managed Businesses Guidance
IntroductionUnder the penalty legislation introduced by FA 2008, Sch 41, where a failure to notify has occurred, the taxpayer is exposed to a penalty.The rate of the...
The issue of disclosure is a fundamental risk management consideration for both compliance and planning work. The reason for this is that where insufficient disclosure...
Historically, HMRC disputes tended to be resolved either by protracted correspondence and negotiation or in the Tribunal. Enquiries were often time consuming and costly...
IntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct...
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...
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...
If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the employer, within the bounds...
This guidance note uses the term ‘compliance check’ in line with HMRC’s current terminology. However, the term ‘enquiry’ is still used in the referenced...
IntroductionAlternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing with issues and...
IntroductionThis note outlines the procedure for appealing against a decision made by HMRC. It links to further notes which explain each stage of the procedure.This note...
IntroductionUnder the penalty legislation introduced by FA 2008, Sch 41, where a failure to notify has occurred, the taxpayer is exposed to a penalty.The rate of the...
The issue of disclosure is a fundamental risk management consideration for both compliance and planning work. The reason for this is that where insufficient disclosure...
Historically, HMRC disputes tended to be resolved either by protracted correspondence and negotiation or in the Tribunal. Enquiries were often time consuming and costly...
IntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct...
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...
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...
If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the employer, within the bounds...
This guidance note uses the term ‘compliance check’ in line with HMRC’s current terminology. However, the term ‘enquiry’ is still used in the referenced...
IntroductionAlternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing with issues and...
IntroductionThis note outlines the procedure for appealing against a decision made by HMRC. It links to further notes which explain each stage of the procedure.This note...
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