Commentary

A6.650 Conclusion of a compliance check—general

Administration and compliance

A6.650 Conclusion of a compliance check—general

Conclusion of a compliance check

A6.650 Conclusion of a compliance check—general

The aim of a compliance check is to ensure that a person pays the right amount of tax and/or duty at the right time. The officer carry out the check will focus on addressing the risks that were identified before the check began and any further risks identified as the check progressed. Once all the risks have been addressed, the check can be completed.

If the compliance check shows that there is nothing wrong, the taxpayer will be told of this in writing (by formal closure notice in the

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