Commentary

A6.107 Encouraging voluntary compliance

Administration and compliance

A6.107 Encouraging voluntary compliance

Operational strategies

A6.107 Encouraging voluntary compliance

HMRC wishes to 'promote compliance and prevent non-compliance'1. Whilst it pursues those who bend or break the rules, one of HMRC's stated objectives is to make the tax system easier to understand, so that taxpayers find it easier to comply.

With ease of compliance and prevention of error in mind, HMRC offers a number of toolkits2. The toolkits are updated annually. Use of the toolkits is aimed at agents, but they may be used by anyone. They highlight, and provide guidance on, areas of error that HMRC frequently sees and set out the steps

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