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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: joint working with other government agencies: using inspection and information powers

When you have received information through RIS and confirmed that there is a tax risk you should decide the most appropriate way of carrying out the compliance check. You must always carry out any compliance check in line with the:

  • Standard Working Instructions (SWIs)
  • Compliance Handbook, see CH200000
  • Compliance Operational Guidance (COG).

Schedule 36 Finance Act 2008 civil powers can only be used to gather information and examine documents, or inspect business premises and the business assets and business documents on those premises, for the purpose of checking a person’s tax position. Schedule 36 Finance Act 2008 civil powers cannot be used for other purposes, see CH20150.

For example: You do not have powers to require documents just to tackle illegal immigration because this is not an HMRC function.