Chapter 1 - 4.2 - Compliance Checks

Question 1

What are the two types of compliance check?

Answer 1

• Pre-return checks
• Enquires into returns already submitted

Question 1

What can HMRC conduct a compliance check on?

Answer 1

Any tax return

Question 2

What must HMRC do if the return is filed on time?

Answer 2

HMRC must give notice of the intention to conduct an enquiry by 12 months after the actual filing date

Question 3

What must HMRC do if the return is filed late?

Answer 3

HMRC must give notice of the intention to conduct an enquiry by the quarter day following the 12 month anniversary of the actual filing date

Question 4

What are the four quarter days?

Answer 4

31 January, 30 April, 31 July, 31 October