CH206200 - How to do a compliance check: starting a compliance check: case selection

Risk and Intelligence Service (RIS) play a key role in identifying cases suitable for compliance checks. They do this by working closely across directorates, particularly in Customer Compliance, in developing campaigns and national projects to address the highest risks identified.

Large Business Service carries out its own risk assessments to determine the appropriate compliance checks needed for each business.

The majority of compliance checks within Customer Compliance are carried out because a risk or risks have been identified. The purpose of the compliance check is to address the risks and ensure that the correct amount of tax/duty is collected .

However, some compliance checks are carried out in Customer Compliance as part of HMRC’s random enquiry programme to test our understanding and assessment of risk.

If you find that a case involves capital expenditure where structures and buildings allowance has been claimed, you must contact a capital allowances SPoC, for authority to conduct the check before continuing, see SPoC contacts here and CA90000+

You should never start a compliance check unless there is a risk to address or the person has been selected as part of the random enquiry programme.