HM Revenue and Customs ( HMRC ) will write or phone to say what they want to check. This could be: any taxes you pay accounts and tax calculations your Self Assessment tax return your Company Tax Return PAYE records and returns, if you employ people If you use an accountant, HMRC will contact them instead. To authorise someone other than a tax agent , write to HMRC . Tell them who you want to use and for which tax.

HMRC will write to tell you the results of the check. You鈥檒l be: repaid if you鈥檝e paid too much tax - you may also get interest on the amount you鈥檙e owed asked to pay additional tax within 30 days if you owe more - you鈥檒l normally have to pay interest from the date the tax was due You may also have to pay a penalty. HMRC will look at: the reasons why you underpaid or overclaimed the tax whether you told HMRC as soon as you could how helpful you鈥檝e been during the check If you have problems paying, tell the officer dealing with the check. You can appeal a tax decision if you disagree with it.

Tax compliance checks

Your tax affairs may be checked to make sure you鈥檙e paying the right amount. This can happen if you鈥檙e an individual taxpayer or if you run a business.

This guide is also available in Welsh (Cymraeg).

What HMRC can check

HM Revenue and Customs (HMRC) will write or phone to say what they want to check. This could be:

any taxes you pay
accounts and tax calculations
your Self Assessment tax return
your Company Tax Return
PAYE records and returns, if you employ people

If you use an accountant, HMRC will contact them instead.

To authorise someone other than a tax agent, write to HMRC. Tell them who you want to use and for which tax.

What happens during a check

HMRC may ask to visit your home, business or an adviser鈥檚 office, or ask you to visit them. You can have an accountant or legal adviser with you during a visit.

You may have to pay a penalty if HMRC sends you an inspection or information notice and you do not send information or refuse a visit. You will not have to pay a penalty if you have a 鈥榬easonable excuse鈥�, for example:

you鈥檙e seriously ill
someone close to you has died

If you think HMRC should stop the check, write to the office that sent you the letter, giving your reasons why.

You can apply for alternative dispute resolution (ADR) at any time if you do not agree with HMRC鈥檚 decision or what they鈥檙e checking.

After the check

HMRC will write to tell you the results of the check.

You鈥檒l be:

repaid if you鈥檝e paid too much tax - you may also get interest on the amount you鈥檙e owed
asked to pay additional tax within 30 days if you owe more - you鈥檒l normally have to pay interest from the date the tax was due

You may also have to pay a penalty. HMRC will look at:

the reasons why you underpaid or overclaimed the tax
whether you told HMRC as soon as you could
how helpful you鈥檝e been during the check

If you have problems paying, tell the officer dealing with the check.

You can appeal a tax decision if you disagree with it.

Further help and support

Find out about why compliance checks are done, the help and support you can get and penalties.

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