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Documents will be handed out by officers
HMRC have issued a series of factsheets to help taxpayers understand the new framework for compliance checks.
The new documents explain each possible step of the process. They are likely to be handed out by Revenue officers during checks, to help individuals better understand the circumstances and their rights.
The factsheets are:
- CC/FS1. Compliance checks – general information.
- CC/FS2. Compliance checks – requests for information and documents.
- CC/FS3. Compliance checks – visits – pre-arranged.
- CC/FS4. Compliance checks – visits – unannounced.
- CC/FS5. Compliance checks – visits – unannounced – tribunal approved.
- CC/FS6. Compliance Checks – What happens when we find something wrong.
- CC/FS7. Compliance checks – Penalties for errors in returns or documents.
- CC/FS8T. Compliance Checks – Help and advice.
- CC/FS9. Compliance Checks – Human Rights Act Factsheet.
- CC/FS10. Compliance Checks – Suspending penalties for careless errors in returns or documents.
- CC/FS 11. Compliance checks – Penalties for failure to notify.
- CC/FS 12. Compliance checks – Penalties for VAT and Excise wrongdoing.
- CC/FS 13. Compliance checks – Publishing details of deliberate defaulters.
Factsheets 3, 4 and 5 will be updated in due course, said HMRC.
