Contents of Part A6
A6.1ÌýÌýÌýÌý General principles
A6.2ÌýÌýÌýÌý Taxpayer obligations
A6.3ÌýÌýÌýÌý HMRC powers
A6.4ÌýÌýÌýÌý Self-assessment enquiries into personal, trustee, partnership and corporate tax returns
[A6.5]ÌýÌýÌýÌý [Removed]
A6.6ÌýÌýÌýÌý Compliance checks
A6.7ÌýÌýÌýÌý Discovery
A6.8ÌýÌýÌýÌý [Removed]
A6.9ÌýÌýÌýÌý Employer compliance reviews
[A6.10]ÌýÌýÌýÌý [Removed]
[A6.11]ÌýÌýÌýÌý [Removed]
A6.12ÌýÌýÌýÌý International aspects of investigations
Division A6.1ÌýÌýÌýÌý General principles
For updates affecting this Division please see Part A0 Updates
General principles of HMRC enquiries, compliance checks and investigations
A6.101 HMRC enquiries, compliance checks and investigations—overview
HMRC's aim is to ensure that they collect the right amount of tax imposed by law at the right time by the dual strategy of encouraging voluntary compliance (see A6.108) and seeking to detect and correct non-compliance1
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