Last month HMRC announced trials of a single compliance process for enquiries across a range of different taxes.

The trials of the new process run for six months from 1 June in 10 different locations across the UK, including Belfast. HMRC then intend that the new process will be rolled out nationally from January 2012, subject to the results of the trials.

The single compliance process will focus solely on risks and behaviours identified in cases and throughout the life of the compliance check, irrespective of the head of duty (VAT, Income Tax, Corporation Tax and PAYE) involved. The intention is that the process will be capable of addressing lower risk cases at an appropriate level, but will also increase in intensity should the approach be warranted.

The new process will eventually bring the UK's enquiry regime much closer to the multi-tax head approach of the Republic of Ireland's long-standing audit enquiry system.

For more information go to: – http://nds.coi.gov.uk/content/detail.aspx?NewsAreaId=2&ReleaseID=419546&SubjectId=2