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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Introduction to employer compliance reviews / A6.901 HMRC strategy

A6.901 HMRC strategy

Administration and compliance

For updates affecting this Division please see Part A0 Updates

Introduction to employer compliance reviews

A6.901 HMRC strategy

HMRC's employer compliance strategy is not enshrined in tax legislation, but is set out in their Compliance Operations Guidance manual¹. They typically adopt

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E4.507S Operation of the charge on securities with artificially enhanced market value

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B5.301 Intellectual property—overview

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

I5.226 Disposals of QIIPs for consideration

E8.811 National Insurance number—refusal of application

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

D3.410 Benefits provided by close companies to participators

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

B2.202 Capital receipts

D4.104 Company residence and the case law test

D4.412 CFCs—excluded territories exemption