How to do a compliance check: general: introduction and scope
This part of the Compliance Handbook contains operational process guidance on how to conduct a compliance check in respect of:
- Income Tax
- Employers’ obligations to deduct and account for PAYE/NICs
- Tax deducted under the Construction Industry Scheme
- Capital Gains Tax
- Corporation Tax
- VAT (including amounts treated as VAT)
- Insurance Premium Tax
- Inheritance Tax
- Stamp Duty Land Tax
- Stamp Duty Reserve Tax
- Petroleum Revenue Tax
- Aggregates Levy
- Climate Change Levy
- Landfill Tax
- Relevant foreign tax, see CH21560.
- Air Passenger Duty
- Alcoholic Liquor Duties
- Hydrocarbon Oil Duties
- Tobacco Products Duty
- Amusement Machine Licence Duty
- Bingo Duty
- Excise Duties (Holding and Movement)
- Gaming Duty
- General Betting Duty
- Lottery Duty
- Pool Betting Duty
- Remote Gaming Duty.
A framework of legislation has been put in place to align the powers needed to conduct compliance checks and the record-keeping requirements. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
The policies and procedures set out in this guidance are in place to ensure that compliance checks across these taxes are carried out in a way that is consistent with this legislation and proportionate to risk.
The guidance contains important information about the functions and responsibilities of an authorised officer, whose agreement is needed for officers to use certain information and inspection powers. These instructions are mandatory.
You should read this operational process guidance in conjunction with the technical guidance in the Compliance Handbook. Links are included.
You should note that compliance checks into customs, international trade and tax credits are not covered by this guidance. Additional material will be added to this guidance as further legislation is enacted in these areas.