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.  

    •     how HMRC conducts compliance checks

  2.  

    •     what powers it can use

  3.  

    •     what safeguards are in place to protect taxpayers' rights

  4.  

    •     how HMRC works with the taxpayer to reach agreement about their tax liability

  5.  

    •     what penalties HMRC may charge and what the taxpayer can do to reduce them, and

  6.  

    •     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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