A6.932 Selection For Review

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Reviews / A6.932 Selection for review

Commentary

Administration and compliance

HMRC have limited resources and as a consequence random visits are now rare. They have a number of methods of selecting a case for review, including:

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•�� risk assessment. This category may include employers who:
1. ��
  –�� HMRC consider to be in a high risk sector, such as construction (where special rules apply to tax some self employed subcontractors) or the catering

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I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B2.413 Car hire

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A6.932 Selection for review

Administration and compliance

I7.333A Companies and replacement APR property

B3.325 General exclusions—first-year qualifying expenditure

B2.218 Surplus business accommodation

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

B2.413 Car hire

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

C2.1231 Leases—deemed premiums

E4.1146 The PAYE cumulative basis—overview

I8.335 Valuation on death of partner in service

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

B3.1006 The relevant interest

I11.215 IHT accounts—excepted settlements

D6.711 Liquidation—capital gains implications

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A6.932 Selection for review

Administration and compliance

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