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Help ensuring documents filed with HMRC are correct and complete — GfC13
Find out what steps you should take to ensure that you can declare that documents and returns being submitted to HMRC are correct and complete.
Documents
Details
These guidelines explain the importance of submitting documents to HMRC that you can declare to be correct and complete to the best of your knowledge.
HMRC’s policy has not changed.
Most customers with simple tax affairs will be unaffected. Read these guidelines and consider taking action if you:
- are uncertain about your tax affairs
- are considering novel interpretations of the law
The guidelines cover:
- HMRC’s view on how you can choose an interpretation of the law that is, on balance, most likely correct
- the importance of all facts and views of the law being correct and complete to the best of your knowledge
- recommended approaches when taking professional advice
- help to resolve any remaining uncertainty
- HMRC’s expectations of advisers
- practical examples of how you can handle tax uncertainty
Updates to this page
Published 1 September 2025