Finance Act 2008, Sch. 36, para. 58 defines “checking” to include carrying out an investigation or enquiry of any kind.


As part of the review of powers and safeguards following the merge of Customs and Excise and the Inland Revenue, HMRC trialled various checks to ensure compliance comprising from a telephone call to a full in depth investigation.


These would all fall within the statutory definition of “checking”.


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