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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: examples

The types of compliance check HMRC carries out range from assistance and education through to civil tax investigations. The more common checks are

  • Compliance Centre checks
  • IT/CTSA enquiries
  • VAT Assurance visits
  • Employer Compliance Reviews
  • Inheritance Tax investigations
  • Stamp Duty Land Tax enquiries
  • Stamp Duty Reserve tax assurance checks
  • Environmental tax visits
  • Excise checks
  • Light touch checks
  • Business Records Checks