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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.1 General principles /Operational strategies / A6.108 Detecting and correcting non-compliance

A6.108 Detecting and correcting non-compliance

Administration and compliance

With effect from 1 April 2012, HMRC has a single power to collect data from certain third parties for the purposes of carrying out risk assessment and compliance checks (see A6.325–A6.345)¹. From the same date, HMRC's

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

B3.340A Hire purchase of plant and machinery and similar contracts

I7.504 Designation for the conditional exemption

B2.306 General tests for distinguishing between capital and revenue expenditure

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.1231 Leases—deemed premiums

I7.120A BPR and excepted assets

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.101 What is 'farming' and 'market gardening'

I5.1212 Protector of a foreign trust

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption

D1.1422 Calculating NGIE and ANGIE