The compliance check rules have effect on and after 1 April 20091, replacing a range of separate powers that existed before that date with a single code. The regime was initially aligned across income tax, capital gains tax, corporation tax, PAYE, the construction industry and NIC, but was extended to other taxes and duties which HMRC administer, with effect from 1 April 20102.
The commencement order which brought the regime into effect preserves previous rules relating to all information notices issued on or before 31 March 2009, including the rules relating to penalties for failing to comply with such a notice. The previous range of powers under which HMRC officers could require information or documents and carry out inspections, together with associated penalties, were repealed
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