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HMRC internal manual

Compliance Handbook

How to do a compliance check: recording results

During your check you will have been recording the actions you have taken to address the risks. As part of this work you will have been reviewing and updating your intervention plan, or other risk or action plan, for your check.

If you are within Local Compliance then the Quality Assurance process and the completion of intervention plans is mandatory.

You need to record the outcome of your check on the systems relevant to your area of work. There should be a clear audit trail showing how you arrived at the figures you record for your compliance activity.