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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: establishing the facts: introduction

All compliance checks involve getting and considering information.

Some checks involve visiting a business to talk to the owner and inspect the premises, and goods or other assets, so as to verify what you are told.

The checks you do must be reasonable and proportionate to the risk involved.

Most compliance checks will be carried out in an informal way, see CH207200, but the information and inspection powers provided by FA08/Sch36 and CEMA79 are there to be used when

  • a person does not co-operate with your check or
  • where there is unreasonable delay in responding to your requests for information or for appointments to visit businesses.

You must always respect a person’s right to privacy provided by the Human Rights Act, see CH21340.

You need to make clear records of the reasons for your decisions and actions during a compliance check.