A6.605 HMRC Compliance Checks Guidance

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Commentary

Administration and compliance

HMRC has published a series of factsheets¹ aimed at taxpayers which provide an overview of:

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•�� how HMRC conducts compliance checks
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•�� what powers it can use
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•�� what safeguards are in place

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A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

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A6.605 HMRC compliance checks guidance

Administration and compliance

A4.204 Claims procedure—corporation tax

I4.142A Liabilities which are not discharged out of the estate

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

A1.543 Welsh GAAR

A1.810 Limitation

I4.562 Sales and mortgages of reversionary interests

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E4.115 Employment income—place of performance of duties

I5.1122 More than one settlor (income tax and CGT)

B2.202 Capital receipts

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'

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A6.605 HMRC compliance checks guidance

Administration and compliance

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POLICIES

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