Collection

Tax compliance: detailed information

Guidance on tax compliance. Including compliance checks, disputes, non-payment, fraud, reporting tax evasion and declaring offshore income.

• From: HM Revenue & Customs
• Published: 5 February 2024

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Compliance checks

• Tax compliance checks
• VAT visits and inspections
• HMRC compliance checks: help and support
  • 20 October 2023
  • Guidance
• HMRC compliance checks factsheets
  • 13 November 2020
  • Collection

Disputes

• HMRC Code of Governance for Resolving Tax Disputes
  • 12 September 2024
  • Guidance
• Use alternative dispute resolution to settle a tax dispute
  • 24 January 2024
  • Guidance
• Litigation and Settlement Strategy (LSS)
  • 30 October 2017
  • Guidance
• Criminal justice and investigations
  • 13 July 2021
  • Guidance
• HMRC: European Union (EU) Directives
  • 11 February 2016
  • Collection

Non-payment and fraud

• Tax deposits and bonds
  • 10 December 2014
  • Guidance
• Managing Serious Defaulters programme
  • 10 December 2014
  • Guidance
• Admit tax fraud to HMRC using the Contractual Disclosure Facility
  • 16 September 2024
  • Guidance
• Ask HMRC for a Contractual Disclosure Facility arrangement (Form CDF1)
  • 22 March 2019
  • Form

Reporting tax evasion

• Report tobacco or alcohol tax evasion

Disclosing offshore income

• Offshore disclosure facilities
  • 19 January 2018
  • Guidance
• Offshore disclosure facilities: British Crown dependencies
  • 1 April 2016
  • Guidance
• Offshore disclosure facilities: Liechtenstein Disclosure Facility
  • 1 April 2016
  • Guidance
• Offshore disclosure facilities: Swiss bank accounts and investments
  • 6 February 2015
  • Guidance
• If you have not told HMRC about income
• Tax on foreign income

Clearances and approvals

• Find out about the Non-Statutory Clearance Service
  • 1 December 2023
  • Guidance

International agreements and FATCA

• International agreements to improve tax compliance
  • 16 October 2014
  • Guidance
• Implementation of International Tax Compliance (United States of America) Regulations 2013: guidance notes
  • 31 May 2013
  • Guidance

Published 5 February 2024