Commentary

A6.605 HMRC compliance checks guidance

Administration and compliance

A6.605 HMRC compliance checks guidance

A6.605 HMRC compliance checks guidance

HMRC has published a series of factsheets1 aimed at taxpayers which provide an overview of:

  1.  

    (a)     how HMRC conducts compliance checks

  2.  

    (b)     what powers it can use

  3.  

    (c)     what safeguards are in place to protect taxpayers' rights

  4.  

    (d)     how HMRC works with the taxpayer to reach agreement about their tax liability

  5.  

    (e)     what penalties HMRC may charge and what the taxpayer can do to reduce them, and

  6.  

    (f)     when HMRC can publish the details of deliberate defaulters

The factsheets are intended to be issued at different stages during the compliance check.

HMRC states2:

'These factsheets include important information

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