HMRC have introduced some standard systems for tax checks, penalties and appeals across its main taxes from 1 April 2009. For the first time the main taxes share some of the same rules.

Compliance Checks

From 1 April there is one system across the main taxes to check the accuracy of tax returns. This involves one system:

• to obtain information about your tax
• to inspect your business records
• for the records you need to keep
• for the amount of time you have to make tax claims
• for the amount of time we have to make tax assessments

What You Can Do if You Disagree with HMRC Decisions

From 1 April 2009 the existing tax tribunals is replaced by the Tax Chamber. HMRC will offer customers the option of an internal review of tax decisions that can be appealed, with the aim of resolving issues as quickly as possible.

Keeping Records

HMRC offer a range of guidance on record keeping to comply with tax requirements under the following headings:

• Just starting in business
• Record keeping for individuals and directors
• The self employed
• Partnerships

Full details of new standardized systems and guidance information is available at http://www.hmrc.gov.uk/about/new-standard-systems.htm