Compliance checks factsheet

HMRC compliance checks (formerly known as enquiries, visits and inspections) are the standard system used by HMRC to inspect taxpayers records. The standardised compliance check which applies to most HMRC taxes was first introduced in April 2009. The introduction of the standardised compliance check included the alignment of time limits for making tax assessments and claims at four years.

The factsheet entitled Compliance checks – Third party information notices has recently been updated. The factsheet concerns the issue of a third party information notice. A third party information notice is a document that legally requires a person to provide certain information to HMRC. HMRC refers to the person whose tax position they are checking as the 'first party' and to the person they want information and/or documents from as the 'third party'.

The factsheet makes it clear what information can and cannot request from a third party as well as what happens to persons who fail to comply with such a request. The factsheet also explains a third parties principal rights and obligations.

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