Administration and appeals: Compliance checks
A series of 13 HMRC factsheets outlines the new framework for compliance checks. A standard system of enquiries visits and inspections was introduced from April 2009 for income tax corporation tax capital gains tax PAYE and VAT and was extended this month to other taxes including inheritance tax and stamp duty land tax. One set of powers now enables HMRC to inspect business premises assets and records and ask taxpayers and third parties for information. Guidance is available via www.hmrc.gov.uk/compliance.
