Compliance Checks Resources

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.

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

HMRC Compliance Checks Overview

HMRC compliance checks are enquiries carried out to ensure that tax returns, records and tax affairs are accurate and complete. Compliance checks can involve requests for information, reviews of records or discussions about specific transactions and tax treatments. Understanding the compliance process can help businesses respond effectively and maintain appropriate records.

HMRC Compliance Checks Help and Support

HMRC provides guidance and support to help taxpayers understand what happens during a compliance check and what information may be requested. These resources explain taxpayer rights, responsibilities and the steps that may be taken during an enquiry or review.

Compliance Check Factsheets

Compliance check factsheets provide detailed information about specific aspects of HMRC enquiries, including information notices, penalties, visits and taxpayer rights. They are intended to help businesses understand the purpose of HMRC actions and the options available when responding.

Information Notices Guidance

Information notices are formal requests issued by HMRC when additional information or documents are required. Guidance on information notices explains when HMRC can request information, what obligations apply and how taxpayers can challenge requests where appropriate.

Penalties Guidance

HMRC penalties may apply where returns are inaccurate, records are inadequate or information is withheld. Penalties guidance explains how penalties are calculated, the factors HMRC considers and the circumstances in which penalties may be reduced through disclosure and cooperation.

Alternative Dispute Resolution (ADR)

Alternative Dispute Resolution is a process designed to help taxpayers and HMRC resolve disputes without the need for formal tribunal proceedings. ADR uses an independent HMRC mediator to help clarify issues, identify areas of agreement and encourage practical resolution where possible.

Reviews and Appeals Resources

Where a taxpayer disagrees with an HMRC decision, review and appeal procedures may be available. These resources explain internal reviews, formal appeals and the routes available for challenging decisions while ensuring that statutory deadlines are met.

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.