Compliance checks

Information about processes, factsheets and guidelines for compliance.

Compliance checks process

Find out about the compliance checks process and the help your client can get, during and after the checks.

As a tax agent or adviser, you must have formal authorisation or temporary authorisation to deal with HMRC on your client’s behalf.

Compliance checks factsheets

Find a collection of HMRC compliance checks factsheets issued for customers and agents involved in an HMRC compliance check.

Guidelines for Compliance

Guidelines for Compliance were announced in November 2021 as part of the review of tax administration for large businesses.

They offer HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes, including guidelines for employers, Corporation Tax and VAT.