Owner-Managed Businesses Guidance

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Administration and compliance checks

Look no further. Here's the latest tax guidance on administration and compliance checks in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
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3 Jun 2020

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been...

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15 Apr 2020

IntroductionIncreased penalties are levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an offshore...

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15 Apr 2020

Increased penalties can be levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an ‘offshore matter’...

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14 Apr 2020

EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and...

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13 Mar 2020

Historically, HMRC disputes tended to be resolved either by protracted correspondence and negotiation or in the Tribunal. Enquiries were often time...

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13 Mar 2020

What are HMRC campaigns?Campaigns are targeted disclosure opportunities for selected groups of individuals, traders and professionals to make...

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13 Mar 2020

IntroductionHMRC’s regime for handling serious fraud cases is called the Contractual Disclosure Facility (CDF). Code of Practice 9 (COP9) governs how...

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13 Mar 2020

IntroductionAlternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing...

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13 Mar 2020

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and...

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12 Mar 2020

If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the...

Latest Guidance
OMB_tax_img8
Owner-Managed Businesses

The purpose of employer compliance checksThe purpose of an employer compliance check is to satisfy HMRC that all earnings and benefits have been identified and reported...

OMB_tax_img2
Owner-Managed Businesses

IntroductionIncreased penalties are levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an offshore matter or an offshore...

OMB_tax_img9
Owner-Managed Businesses

Increased penalties can be levied where a failure to notify, failure to file a return or an inaccuracy within a return involves an ‘offshore matter’ or ‘offshore...

OMB_tax_img7
Owner-Managed Businesses

EU Directive 2018/822 of 25 May 2018 (DAC 6) requires Member States to enact rules obliging ‘intermediaries’ (as defined), and in some cases...

OMB_tax_img4
Owner-Managed Businesses

Historically, HMRC disputes tended to be resolved either by protracted correspondence and negotiation or in the Tribunal. Enquiries were often time consuming and costly...

OMB_tax_img4
Owner-Managed Businesses

What are HMRC campaigns?Campaigns are targeted disclosure opportunities for selected groups of individuals, traders and professionals to make declarations of any...

OMB_tax_img5
Owner-Managed Businesses

IntroductionHMRC’s regime for handling serious fraud cases is called the Contractual Disclosure Facility (CDF). Code of Practice 9 (COP9) governs how HMRC investigates...

OMB_tax_img3
Owner-Managed Businesses

IntroductionAlternative dispute resolution (ADR) is widely used in the commercial world as a cheaper, more time efficient and effective way of dealing with issues and...

OMB_tax_img7
Owner-Managed Businesses

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and practice. Arguments...

OMB_tax_img4
Owner-Managed Businesses

If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the employer, within the...