Personal Tax Guidance
Dealing with a request to check a returnThere are several practical pointers that are useful for an adviser to consider when responding to a request from HMRC to check a...
IntroductionA determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a...
Customer relationship managersHMRC established its High Net Worth Unit (HNWU) in 2009 to deal with the personal tax affairs of the UK’s wealthiest taxpayers.The aim of...
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...
IntroductionThe rate of the penalty chargeable on the taxpayer under the new penalty regime is based on the behaviour of the taxpayer and whether the error came to light...
IntroductionThis guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with HMRC’s current...
If the taxpayer does not have sufficient information to enable him to complete the Tax Return in the time allowed, he should include either a best estimate or a...
IntroductionHMRC collects taxes needed to fund and deliver central government spending. With the extra investment in HMRC compliance activity since 2010, HMRC is tasked...
The single compliance process (SCP) is a new framework HMRC has designed to handle small and medium enquiry work for both direct and indirect taxes. The process is risk...
IntroductionIn May 2011, HMRC introduced a new initiative aimed at tackling deliberate tax evasion called taskforce activity.Taskforces focus on geographically specific...
Dealing with a request to check a returnThere are several practical pointers that are useful for an adviser to consider when responding to a request from HMRC to check a...
IntroductionA determination should be considered a significant failure by a taxpayer to deal with their tax affairs. It should be dealt with promptly and in most cases a...
Customer relationship managersHMRC established its High Net Worth Unit (HNWU) in 2009 to deal with the personal tax affairs of the UK’s wealthiest taxpayers.The aim of...
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...
IntroductionThe rate of the penalty chargeable on the taxpayer under the new penalty regime is based on the behaviour of the taxpayer and whether the error came to light...
IntroductionThis guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with HMRC’s current...
If the taxpayer does not have sufficient information to enable him to complete the Tax Return in the time allowed, he should include either a best estimate or a...
IntroductionHMRC collects taxes needed to fund and deliver central government spending. With the extra investment in HMRC compliance activity since 2010, HMRC is tasked...
The single compliance process (SCP) is a new framework HMRC has designed to handle small and medium enquiry work for both direct and indirect taxes. The process is risk...
IntroductionIn May 2011, HMRC introduced a new initiative aimed at tackling deliberate tax evasion called taskforce activity.Taskforces focus on geographically specific...
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