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HMRC internal manual

Compliance Handbook

How to do a compliance check: what if nothing is wrong?

If no additional tax has been identified you need to tell the person that your check has finished. The way in which you do this depends on the type of check you are carrying out.

You should always be careful not to prejudice any potential compliance checks into other aspects of a tax return or other taxes. You should make it clear that your conclusion is based on the records reviewed.

You should be open to the possibility that the person has not claimed, for example, reliefs or allowances, to which they are entitled and you should advise them how to make the claim or claims.

In enquiries into Self Assessment returns, you must send the person a notice stating that your enquiry is complete, see EM3855.

In VAT, Excise or Environmental Taxes compliance checks, you can tell the person at the end of the check or write to them if you are unable to tell them in person or they ask you to.

In Employer Compliance Reviews, you must write to the person to tell them that your review is at an end, see COG915020.