Compliance

This section covers HMRC powers, anti-avoidance measures, overpayments and special regimes,  For guides on investigation penalty negotiation see Investigations.

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List of articles in category Compliance
Title
Accelerated Payments & Follower Notices : Login or subscribe to read more...
Accountants: are you an MSC Provider? : Login or subscribe to read more...
AML: Checklist incorporating anti-money laundering 5 : Login or subscribe to read more...
AML: Identification and Verification, Individuals : Login or subscribe to read more...
AML: Money Laundering Checks: Know your client : Login or subscribe to read more...
AML: Money Laundering Regulations: Accountants' Registration
AML: Risk Assessment (Accountants) : Login or subscribe to read more...
CIS penalty refunds up to Oct 2011 : Login or subscribe to read more...
Client Briefing: How to avoid penalties for carelessness? : Login or subscribe to read more...
Closure notices : Login or subscribe to read more...
Collecting tax debts via PAYE : Login or subscribe to read more...
Deadlines: compliance (individuals & companies) : Login or subscribe to read more...
Direct recovery of Debts (enforcement by deduction from accounts) : Login or subscribe to read more...
Discovery Assessments : Login or subscribe to read more...
Discovery Assessments: At a glance
DMB Agent dedicated line
DOTAS: are you an introducer?
DOTAS: Disclosure of tax avoidance schemes
DOTAS: what to do if you are given a scheme reference number
General Anti-Abuse Rule (GAAR) (subscriber version) : Login or subscribe to read more...
General Anti-Abuse Rule: GAAR at a glance
iXBRL: a guide for advisers : Login or subscribe to read more...
Materiality and tax : Login or subscribe to read more...
Overpayment Relief : Login or subscribe to read more...
Professional Conduct in Relation to Taxation
Promoters of Tax Avoidance Schemes (POTAS) : Login or subscribe to read more...
Publishing the names of deliberate defaulters
S.8(1) notice to file a tax return : Login or subscribe to read more...
Sch 36 information notices (subscriber version) : Login or subscribe to read more...
Sch 36 information notices: At a glance
Sch 36 notice: no further appeal : Login or subscribe to read more...
Sch 36 third party notices : Login or subscribe to read more...
Schedule 23 Data Gathering Powers : Login or subscribe to read more...
Simple Assessment replaces Self Assessment
Special relief : Login or subscribe to read more...
Tax risk: HMRC’s manuals : Login or subscribe to read more...
Time limits for tax assessments, claims and refunds
Top tips for last minute tax returns : Login or subscribe to read more...