HMRC information and inspection powers stem from a common compliance checking structure, and the legislation allows for a flexible approach, involving a wide range of checks, that is geared to different taxpayer behaviours1. The PAYE regulations relating to inspection of employers' records reflect this2.
An HMRC officer may issue a notice in writing to a person requiring that person to provide information or produce a document if that information or document
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Web page updated on 17 Mar 2025 16:40