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HMRC internal manual

Compliance Handbook

How to do a compliance check: records: penalties for failure to keep records: pre-return checks

If you carry out a pre-return check and you find unsatisfactory record keeping it is good practice to help the person to put matters right.

You should explain how inaccuracy penalties and penalties for failure to keep and preserve records can be avoided by keeping accurate records. You should make a note of any advice you give to help inform future compliance checks.