UUÂãÁÄÖ±²¥

Introduction

This guidance note and the following notes in this section mostly use the term ‘compliance check’ or ‘check the return’ in line with HMRC’s current terminology. However, the term ‘enquiry’ is still used in some HMRC guidance and in the referenced legislation from TMA 1970 and FA 1998, Sch 18.

HMRC can make a formal check, or an informal check on a return, and it is important to distinguish the type of check being made.

Where the enquiry window is still open (see below), HMRC will primarily check a return using the legislation at TMA 1970, ss 9A, 12AC (for individuals and trustees and partnerships respectively) or TMA 1970, Sch 1A where a claim or election is treated as not having been made ‘on the return’ and FA 1998, Sch 18, Pt IV, para 24 (for companies). This is a formal check.

However, HMRC may also request information on an informal basis, through FA 2008, Sch 36. This framework applies