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
Accountants: are you an MSC Provider?
CIS penalty refund up to Oct 2011
Closure notices : Login or subscribe to read more...
Closure rules: responses to Condoc published
Collecting tax debts via PAYE
Control & connections: definitions for taxes : Login or subscribe to read more...
Deadlines: compliance (individuals & companies)
Direct recovery of Debts (enforcement by deduction from accounts)
Discovery assessment: time limits
Discovery Assessments : Login or subscribe to read more...
Discovery scope extended
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 - at a glance
General Anti-Abuse Rule – GAAR (subscriber version) : Login or subscribe to read more...
HMRC powers & penalties: update 2016/17
HMRC progress in solving tax disputes
How to avoid penalties for carelessness?
iXBRL: a guide for advisers : Login or subscribe to read more...
January 2015: key deadlines' checklist
Materiality and tax : Login or subscribe to read more...
MLR: Director not Fit and Proper
Money Laundering Checks: know your client : Login or subscribe to read more...
Money Laundering Regulations: Accountants' Registration
New sanctions reporting for accountants
Overpayment Relief
Professional Conduct in Relation to Taxation : Login or subscribe to read more...
Promoters of Tax Avoidance Schemes (POTAS) : Login or subscribe to read more...
Publishing the names of deliberate defaulters
S8(1) notice to file a tax return : Login or subscribe to read more...
Sch 36 information notices
Sch 36 information notices (subscriber version) : Login or subscribe to read more...
Sch 36 notice: no further appeal : Login or subscribe to read more...
Sch 36 third party notices : Login or subscribe to read more...
Simple Assessment replaces Self Assessment
Special relief : Login or subscribe to read more...
Tax risk & HMRC’s manuals
Time limits for tax assessments, claims and refunds
Top tips for last minute tax returns : Login or subscribe to read more...
Unreasonable requests