Commentary

A6.606 Interaction of compliance checks with enquiries

Administration and compliance

A6.606 Interaction of compliance checks with enquiries

A6.606 Interaction of compliance checks with enquiries

An enquiry is a formal procedure undertaken into a self-assessment tax return under a statutory framework1.

For detailed commentary on self-assessment enquiries, see Division A6.4.

By contrast, a compliance check is a more wide-ranging and flexible way of making checks without using the formal enquiry procedure. A compliance check is any action taken by HMRC to check the tax position of a person, which is widely defined, and can be made before or after a return has been submitted (see A6.602).

Where a person has submitted a self-assessment return, claim or election, there are only certain

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