Compliance

Information about processes, factsheets and guidelines for compliance.

Guidelines for Compliance

Guidelines for Compliance were announced in November 2021 as part of the聽review of tax administration for large businesses.

They offer HMRC鈥檚 view on complex, widely misunderstood or novel risks that can occur across tax regimes, including guidelines for employers, Corporation Tax and VAT.

Compliance checks process

Find out about the compliance checks process and the help your client can get, during and after the checks.

As a tax agent or adviser, you must have聽formal authorisation听辞谤 temporary authorisation to deal with聽HMRC聽on your client鈥檚 behalf.

Compliance checks factsheets

Find a collection of HMRC compliance checks factsheets issued for customers and agents involved in an HMRC compliance check.