HMRC has updated its guidance on compliance checks on taxpayers.
The new guides summarise the main stages of a compliance check. During a check an HMRC officer may give the taxpayer one or more of these factsheets to help them understand how and why they do things and what their rights are.
As AccountingWEB reported last week HMRC has also published a guide which explains how tax advisers can get temporary authorisation to deal with HMRC on behalf of client.
At the start of a compliance check, HMRC will send a letter to the taxpayer to tell them that they have started a check, which can range across all the different types of tax.
If the business has already formally authorised an adviser to deal with HMRC,...