Compliance Checks Factsheets
HMRC has updated the above factsheets to make it clearer how and why they carry out certain activities during a compliance check. The factsheets provide an overview of the main stages of a compliance check.
During a check an HMRC officer may give a taxpayer one or more of these factsheets to help understand how and why HMRC do things and what the taxpayer's rights are. The compliance factsheets are available on the HMRC website www.hmrc.gov.uk.