Commentary

160 Compliance checks into indirect tax matters

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

160 Compliance checks into indirect tax matters

Part V8 HMRC Notices | Commentary

160
Compliance checks into indirect tax matters

September 2011

1 Compliance checks into indirect tax matters

This Notice explains what happens during a check into indirect tax matters if we suspect conduct involving dishonesty or deliberate behaviour.

1.1 Introduction

We make checks into tax matters for a number of different reasons. This notice deals only with cases where we have reason to believe dishonest conduct or deliberate behaviour has occurred. Our practice in relation to other enquiries is set out in a series of factsheets. These are available on our website (www.hmrc.gov.uk). This notice covers all indirect taxes other than Stamp Duties, Customs duties and import VAT.

Main narrative treatment—V5.334, V5.341.

2 How does this affect me?

If we identify irregularities due to conduct involving dishonesty, a civil evasion penalty will normally be applied. If we identify irregularities due to deliberate behaviour we will normally apply a deliberate penalty or a deliberate and concealed penalty.

We will normally ask you and your professional adviser, if you have one, to attend a meeting with us. Please tell us in advance if you need an interpreter or have any special needs so that we can take these into account when we prepare for the meeting.

We will tell you:

  1.  

    —     the check is not being conducted with a view to prosecution in relation to the matters that are the subject of our check

  2.  

    —     the matters that are the subject of the check. This means the behaviour(s) and period(s) under enquiry, rather than the specific information we hold that gives rise to

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