HMRC has issued a range of factsheets [1] on the new compliance check process. These sheets which run to two pages of A4 explain the new powers HMRC have and the way in which they will be used in some detail, using plain language. There are factsheets on the following topics :

• CC/FSI Compliance checks - general information




• CC/FS2 Compliance checks - requests for information and documents




• CC/FS3 Compliance checks - visits - pre-arranged




• CC/FS4 Compliance checks - visits - unannounced




• CC/FS5 Compliance checks - visits - unannounced - tribunal approved




• CC/FS6 Compliance Checks - What happens when we find something wrong




• CC/FS8T Compliance Checks - Help and advice

Although clearly intended to provide a summary for businesses and clients, these provide an excellent overview for those advisers who have yet to find out about the new regime, which commenced on 1 April 2009. The new powers are known as information and inspection powers collectively, and the full SA enquiry is largely a thing of the past, as under the new powers HMRC are likely to be much more targeted in their approach to compliance. Thus the new term compliance check will be more common, although if HMRC wish to enquire into a period for which an income tax or corporation tax return has already been filed, they will have to follow the enquiry protocol and use the enquiry window to commence a check.