Commentary

A6.601 Background to the compliance checks regime

Administration and compliance

A6.601 Background to the compliance checks regime

Division A6.6     Compliance checks

For updates affecting this Division please see Part A0 Updates

Introduction to compliance checks

A6.601 Background to the compliance checks regime

HMRC said that it considered a key element in achieving the aims of the Powers Review (see A6.301) to be the statutory power to make checks in respect of the taxes, duties, etc which it administers, to ensure that the correct amount of tax is being collected (or repaid). HMRC felt that the fact the powers it inherited from its predecessor departments were not aligned hampered its effectiveness, particularly when more than one tax was involved.

Under those powers, inherited in 2005:

  1.  

    (a)     for VAT and PAYE, it had inspection powers with no right of appeal

  2.  

    (b)     for IT, CGT and CT, it had a combination

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