Owner-Managed Businesses Guidance

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Compliance checks & penalty regime

You are in the right place if you want to be able to offer the best tax guidance on compliance checks & penalty regime in order for you to be better informed about the tax implications.
Latest Guidance
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27 Jun 2019

IntroductionThe vast majority of HMRC enquiries, or ‘checks’ as they are now more commonly called, are carried out by staff in the network of tax offices across the UK. A...

OMB_tax_img
27 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...

OMB_tax_img9
27 Jun 2019

IntroductionHMRC collects taxes needed to fund and deliver central Government spending. With the extra investment in HMRC compliance activity since 2010, HMRC is tasked...

OMB_tax_img3
27 Jun 2019

IntroductionThe onus is on the taxpayer to inform HMRC of the chargeability to tax. Each of the taxes has different legislative provisions, but the common theme is that a...

OMB_tax_img4
27 Jun 2019

IntroductionThis guidance note outlines what happens after your client receives the First-tier Tribunal decision notice.Before you read this guidance note you should read...

OMB_tax_img2
27 Jun 2019

IntroductionWhen HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with its published guidance, redress can be sought through an...

OMB_tax_img6
27 Jun 2019

IntroductionThe late payment of income tax and National Insurance contributions (NIC) via PAYE, student loan deductions and income tax due under the construction industry...

OMB_tax_img9
27 Jun 2019

IntroductionCampaigns are disclosure opportunities offered to selected groups of individuals, traders and professionals, who wish to make a voluntary declaration of...

OMB_tax_img6
27 Jun 2019

This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the...

OMB_tax_img8
27 Jun 2019

This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to your client’s appeal position. If your client’s...

Latest Guidance
OMB_tax_img2
Owner Managed Business

IntroductionThe vast majority of HMRC enquiries, or ‘checks’ as they are now more commonly called, are carried out by staff in the network of tax offices across the UK. A...

OMB_tax_img
Owner Managed Business

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...

OMB_tax_img9
Owner Managed Business

IntroductionHMRC collects taxes needed to fund and deliver central Government spending. With the extra investment in HMRC compliance activity since 2010, HMRC is tasked...

OMB_tax_img3
Owner Managed Business

IntroductionThe onus is on the taxpayer to inform HMRC of the chargeability to tax. Each of the taxes has different legislative provisions, but the common theme is that a...

OMB_tax_img4
Owner Managed Business

IntroductionThis guidance note outlines what happens after your client receives the First-tier Tribunal decision notice.Before you read this guidance note you should read...

OMB_tax_img2
Owner Managed Business

IntroductionWhen HMRC has acted mistakenly, unreasonably, disproportionately, unfairly or not in accordance with its published guidance, redress can be sought through an...

OMB_tax_img6
Owner Managed Business

IntroductionThe late payment of income tax and National Insurance contributions (NIC) via PAYE, student loan deductions and income tax due under the construction industry...

OMB_tax_img9
Owner Managed Business

IntroductionCampaigns are disclosure opportunities offered to selected groups of individuals, traders and professionals, who wish to make a voluntary declaration of...

OMB_tax_img6
Owner Managed Business

This tax tracker tool displays the current status and most recent developments of direct tax cases being heard by the Upper Tribunal (UT), the Court of Appeal, the...

OMB_tax_img8
Owner Managed Business

This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to your client’s appeal position. If your client’s...