Compliance

Information about processes, factsheets and guidelines for compliance.

Guidelines for Compliance

Guidelines for Compliance were announced in November 2021 as part of the review of tax administration for large businesses.

They offer HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes, including guidelines for employers, Corporation Tax and VAT.

Compliance checks process

Find out about the compliance checks process and the help your client can get, during and after the checks.

As a tax agent or adviser, you must have formal authorisation or temporary authorisation to deal with HMRC on your client’s behalf.

Get help if HMRC contacts you about a compliance check

Use the online tool to get help if HMRC has contacted you about a compliance check. It will help you find the right guidance, videos and information about:

  • understanding compliance checks
  • what to do if we’ve requested information or documents from you
  • getting extra support due to your health or personal circumstances
  • appointing someone to deal with HMRC on your behalf
  • what to do if you disagree with HMRC’s decision
  • paying a tax assessment or penalty

Compliance checks factsheets

Find a collection of HMRC compliance checks factsheets issued for customers and agents involved in an HMRC compliance check.