Compliance checks into indirect tax matters
The leaflet and guidance on ‘Compliance checks into indirect tax matters’ has been updated to take account of changes in HMRC’s strategy to tackle VAT fraud.
The notice explains what happens during an HMRC check into indirect tax matters where HMRC suspect conduct involving dishonest conduct or deliberate behaviour.
The new notice 160 cancels and replaces the previous version published in April 2009. It also includes an explanation of the type of penalties that can be levied in relation to the following indirect taxes:
- Aggregates levy
- Air passenger duty
- Alcoholic liquor duties
- Amusement Machine Licence Duty
- Bingo Duty
- Climate Change Levy
- Excise Duties
- Gaming Duty
- General Betting Duties
- Hydrocarbon Oils Duties
- Landfill Tax
- Lottery Duty
- Petroleum Revenue Tax
- Pool Betting Duty
- Remote Gaming Duty
- Tobacco Products Duty
- VAT