HMRC Compliance Checks

Question 1

What can HMRC conduct a compliance check on?

Answer 1

Any tax return

Question 2

What are the two types of compliance check?

Answer 2

• pre-return checks
• enquiries into returns already submitted

Question 3

When must HMRC give notice of the intention to conduct a compliance check if the return was filed on time?

Answer 3

If the return is filed on time, HMRC must give notice of the intention to conduct an enquiry by 12 months after the actual filing date

Question 4

When must HMRC give notice of the intention to conduct a compliance check if the return was NOT filed on time?

Answer 4

If the return is filed late, 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 5

What are the quarter days?

Answer 5

31 Jan, 30 April, 31 July, 31 October