HMRC compliance check factsheets
HMRC have published a list of factsheets that they may issue to taxpayers during a compliance check. There is now one set of rules and powers which apply to HMRC compliance checks (formerly known as enquiries, visits and inspections) across almost all taxes administered by HMRC.
These rules include the alignment of time limits for making tax assessments and claims at four years (there remains in place transitional arrangements for some taxes until 1 April 2011).
The factsheets which may be issued as part of a compliance check are as follows:
- CC/FS1 – General Information
- CC/FS2 – Request for information and documents
- CC/FS3 – Visits – Pre-arranged
- CC/FS4 – Visits – Unannounced
- CC/FS5 – Visits – Unannounced – Tribunal approval
- CC/FS6 – What happens when we find something wrong
- CC/FS7 – Penalties for errors in returns or documents
- CC/FS8(T) – Help and advice (for TEEL cases only)
- CC/FS9 – Human Rights Act
- CC/FS10 – Suspending penalties for careless errors in returns or documents
- CC/FS11 – Information about the failure to notify penalty
- CC/FS12 – Information about VAT and Excise wrongdoing penalties
- CC/FS13 – Publishing details of deliberate defaulters
- HMRC1 – HMRC decisions – what to do if you disagree