The officer will bring the compliance check to a close once all the risks that have been identified, either before or during the check, have been addressed.

The result may be that nothing was found to be wrong. However, if the check shows that tax has been lost, the officer will need to consider how to charge the tax, interest any surcharge and possibly a penalty.

Throughout the check it is important to ensure that HMRC’s enquiries remain proportionate to the perceived amount of tax at risk.

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More Information

Nothing Wrong

If nothing is found to be wrong with the person’s tax position as a result of the check, the officer should bring the check to an…

Something Wrong

Something Wrong If the check establishes that something is wrong it may be the result of an innocent error or the taxpayer may have been culpable.…

Completing the Check

The taxpayer must always be made aware that a check has come to an end. The final steps depend on the type of check that was…
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