Corporation Tax Guidance

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Compliance checks

Our professional tax practitioners have written about tax compliance checks so that you can better serve your clients.
Latest Guidance
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28 Jun 2019

IntroductionIf a penalty for failure to notify has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable...

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28 Jun 2019

The employer may engage an agent or adviser to help handle an employer compliance check. This guidance note considers that engagement predominantly...

Corporation_tax_img9
28 Jun 2019

Overview of approachHistorically, transfer pricing enquiries were generally very resourceful, cost intensive and often continued for a number of...

Corporation_tax_img9
28 Jun 2019

UK connected parties are required to self-assess their transfer pricing position when filing their tax returns by using what is known as the 'arm's...

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28 Jun 2019

IntroductionThe key provisions governing the SAO regime are set out in Finance Act 2009, Schedule 46. It is the personal responsibility of the SAO,...

Corporation_tax_img
28 Jun 2019

Business risk review (BRR)Companies dealt with by the large business service (LBS) and certain companies dealt with by local compliance (large and...

Corporation_tax_img8
28 Jun 2019

IntroductionA more aggressive stance is being adopted by HMRC towards those individuals and businesses (sole traders, partnerships and companies) that...

Corporation_tax_img3
28 Jun 2019

A customer relationship manager (CRM) is generally appointed for businesses dealt with by either the Large Business Service (LBS) or Local Compliance...

Corporation_tax_img2
28 Jun 2019

As explained in the HMRC approach to transfer pricing enquiries guidance note, taxpayers are required to make a transfer pricing adjustment in their...

Corporation_tax_img3
28 Jun 2019

IntroductionThe senior accounting officer (SAO) regime was introduced by FA 2009, Sch 46 with the aim of ensuring that qualifying companies have...

Latest Guidance
Corporation_tax_img8
Corporation Tax

IntroductionIf a penalty for failure to notify has been correctly charged by HMRC, the taxpayer can only appeal if he believes he has a ‘reasonable excuse’ for failing to...

Corporation_tax_img
Corporation Tax

The employer may engage an agent or adviser to help handle an employer compliance check. This guidance note considers that engagement predominantly from the point of view...

Corporation_tax_img9
Corporation Tax

Overview of approachHistorically, transfer pricing enquiries were generally very resourceful, cost intensive and often continued for a number of years. To provide more...

Corporation_tax_img9
Corporation Tax

UK connected parties are required to self-assess their transfer pricing position when filing their tax returns by using what is known as the 'arm's length principle'....

Corporation_tax_img9
Corporation Tax

IntroductionThe key provisions governing the SAO regime are set out in Finance Act 2009, Schedule 46. It is the personal responsibility of the SAO, and in fact their main...

Corporation_tax_img
Corporation Tax

Business risk review (BRR)Companies dealt with by the large business service (LBS) and certain companies dealt with by local compliance (large and complex) (L&C)...

Corporation_tax_img8
Corporation Tax

IntroductionA more aggressive stance is being adopted by HMRC towards those individuals and businesses (sole traders, partnerships and companies) that deliberately get...

Corporation_tax_img3
Corporation Tax

A customer relationship manager (CRM) is generally appointed for businesses dealt with by either the Large Business Service (LBS) or Local Compliance (Large and Complex)...

Corporation_tax_img2
Corporation Tax

As explained in the HMRC approach to transfer pricing enquiries guidance note, taxpayers are required to make a transfer pricing adjustment in their UK tax return if an...

Corporation_tax_img3
Corporation Tax

IntroductionThe senior accounting officer (SAO) regime was introduced by FA 2009, Sch 46 with the aim of ensuring that qualifying companies have adequate tax accounting...