HMRC provides a range of guidance, factsheets and support materials to help taxpayers and businesses understand compliance checks. These resources explain how compliance checks work, what HMRC may request, taxpayer rights and responsibilities, and the options available where disagreements arise.
This page brings together key official resources relating to HMRC compliance checks and enquiries.
Key Resources
• HMRC Compliance Checks Overview
• HMRC Compliance Checks Help and Support
• Compliance Check Factsheets
• Information Notices Guidance
• Penalties Guidance
• Alternative Dispute Resolution (ADR)
• Reviews and Appeals Resources
Why These Resources Matter
Understanding official HMRC guidance can help businesses prepare for compliance checks, respond appropriately to requests for information and maintain accurate records. The resources below explain how HMRC approaches compliance activity and what support is available during the process.
Related Guidance
• HMRC Compliance Checks
• Information Notices
• HMRC Visits & VAT Inspections
• Review, Appeal & ADR
• Working With HMRC
Official Sources
Tax Compliance Checks
https://www.gov.uk/tax-compliance-checks
HMRC Compliance Checks Help and Support
https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support
HMRC Compliance Checks Factsheets
https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets
About Compliance Checks (CC/FS1a)
https://www.gov.uk/government/publications/general-information-about-compliance-checks-ccfs1a/about-compliance-checks-ccfs1a
Alternative Dispute Resolution (ADR)
https://www.gov.uk/guidance/tax-disputes-alternative-dispute-resolution-adr
Tax Appeals
https://www.gov.uk/tax-appeals