Guidance and regulation

Find out about the compliance checks process and the help you or your client (if you're a tax agent) can get, during and after the checks.

• From: HM Revenue & Customs
• Updated: 20 October 2023

How to set up temporary authorisation to deal with HM Revenue and Customs (HMRC) on a client’s behalf for compliance checks.

• From: HM Revenue & Customs
• Updated: 16 December 2015

Find out about Guidelines for Compliance and the approaches you can take to lower the risk of tax non-compliance and reduce the likelihood of checks.

• From: HM Revenue & Customs
• Updated: 6 October 2022

• About Guidelines for Compliance

  Background Guidelines for Compliance (GfC) are a suite of products for…

Find out about penalties HMRC may charge if you facilitate avoidance schemes involving non-resident promoters.

• From: HM Revenue & Customs
• Updated: 28 July 2022

This factsheet provides information about how to avoid penalties for making Tax Digital for VAT.

• From: HM Revenue & Customs
• Updated: 31 May 2022