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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: compliance check series of factsheets: introduction

HMRC has published a series of factsheets to help customers understand the compliance checks framework, what happens at the start and during a compliance check, and what the customer’s rights are.

The factsheets are intended to be issued at different stages during the compliance check. Factsheets by their very nature cannot explain everything about a subject but they do give the customer essential information that is relevant to them at particular stages during a check.

In addition to issuing the relevant factsheet you will normally need to give the customer additional information which is specific to their individual circumstances. For example, you may need to explain how a penalty is calculated or direct them to and explain the appropriate HMRC guidance on the internet.

If a customer requests a factsheet at any stage during a check you must issue it to them. If someone who is not the subject of a check requests a factsheet during the general course of your day to day work, you should direct them to the HMRC internet site where they can find all the compliance check factsheets and the appeals factsheet, HMRC1.

Some of the factsheets only apply to certain taxes or duties. You should take care that you do not issue a factsheet for a tax or duty that is not listed in the right hand panel of each factsheet. If a customer requests a factsheet that does not apply to your check you should make them aware of this.

The factsheets can be found on (GOV.UK) or in SEES.

The route to the CC/FS series of factsheets in SEES is

SEES>Forms and Letters (tick the compliance box)>General>Local Compliance>Factsheets>Compliance Checks series.

The route to the HMRC1 factsheet in SEES is

SEES>Forms and Letters (tick the compliance box)>General>Local Compliance>Factsheets.

To install SEES

  1. Go to the HMRC Intranet homepage
  2. Select [S] in the A-Z
  3. Select the topic called SEES
  4. Select install SEES
  5. Select [Open]
  6. Select [OK]
  7. Select to install any package (not Contact Centres) from the drop down choices
  8. Select [OK]