Director information hub: HMRC tax compliance checks
HMRC can open a compliance check into individual directors or companies to make sure the right amount of tax is being paid.
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HMRC tax compliance checks
If HMRC has reason to think a director or company is not paying the right amount of tax, they can open a compliance check. A compliance check can include checking:
- PAYE
- Income Tax
- National Insurance contributions
- Corporation Tax
- VAT
Notifying you of a compliance check
HMRC will notify you when they open a compliance check. In the notification they’ll explain exactly what they are looking into.
HMRC has the power to investigate tax records going back several years.
It’s important that you co-operate with the HMRC compliance check. You should also consider seeking independent legal advice. Find out more about compliance checks.
Failure to pay the right amount of tax is most often due to a mistake or misunderstanding. Occasionally it is done intentionally which can be considered fraud. Guidance on tax fraud is available on GOV.UK from HMRC.