This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

MLR1 Penalties Guidance

Penalties Guidance: Identifying other regulatory failings and breaches

All other regulatory weaknesses, failings and breaches will be identified by our Officers during Compliance Visits or interventions carried out remotely. Businesses will be selected for a Compliance Visit either as a result of our risk based approach to Compliance Interventions and Visits or occasionally as a random selection to test our risk-targeting system. Businesses with a poor compliance record clearly present a greater risk than businesses who have previously complied with the Regulations.