There are safeguards for the taxpayer provided as part of the new framework for compliance checks which are intended to ensure that:
- The powers are used reasonably and proportionately
- It is clear to the taxpayer when a check starts and ends
- No visits can be made to private residences without invitation
- Unannounced visits must be authorised
There are statutory provisions to ensure that a person’s rights under the Human Rights Act 1998 are not infringed and that the requirements of the Data Protection Act 1998 are complied with. These will be covered in more detail in the Legal Background division when that division has been amended for the new provisions.
The taxpayer should always be made aware when the compliance check has started. A check is completed once the risk has been investigated and, if appropriate, any additional tax, interest and penalty has been charged. Once the check has been completed the taxpayer must be made aware of this.