Commentary

A6.108 Detecting and correcting non-compliance

Administration and compliance

A6.108 Detecting and correcting non-compliance

A6.108 Detecting and correcting non-compliance

With effect from 1 April 2012, HMRC has a single power to collect data from certain third parties for the purposes of carrying out risk assessment and compliance checks (see A6.325–A6.345)1. From the same date, HMRC's powers to obtain information and documents about persons whose identity is not known2 were extended.

For details of tax information exchange agreements and mutual assistance directives see A6.1203A and A6.1204A.

HMRC's stated aim is to demonstrate through compliance work that the likelihood and consequences of detection make deliberate evasion a poor choice. HMRC has a number of options for checking the

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