HMRC Compliance Checks: Guidance for Taxpayers and Businesses

HMRC may open a compliance check to check whether a tax return, tax calculation, repayment claim or business record is accurate and complete. A compliance check can concern VAT, Corporation Tax, PAYE, Self Assessment or other taxes.

This page helps taxpayers and businesses understand official HMRC/GOV.UK guidance on compliance checks. It explains what HMRC may check, what businesses should prepare, how to respond, and why constructive engagement matters.

Businesses should work with HMRC by providing accurate records and clear explanations. If the business disagrees with HMRC, the disagreement should be explained by reference to the evidence, the legislation and the relevant guidance.

Key Points

• Read HMRC’s opening letter carefully.
• Identify the tax, period and issue under review.
• Gather returns, accounts, invoices, bank statements and correspondence.
• Keep a clear audit trail of all documents sent to HMRC.
• Ask HMRC to clarify unclear or disproportionate requests.
• Consider review, appeal or ADR where a genuine dispute remains.

Recommended Sections

• What is a compliance check?
• Why HMRC may start a check
• What HMRC may ask for
• Visits and meetings
• Outcomes
• Disagreement and dispute routes