HMRC Tax Compliance Check | Kangs Tax Compliance Solicitors


HMRC is entitled to check the tax affairs of everyone whether they are individual taxpayers, directors or companies to ensure that the correct amount of tax is being paid.

Timothy Thompson of Kangs Solicitors outlines the position.

Kangs Solicitors fields a Tax Team offering a wealth of experience in representing companies, directors and Individuals in respect of both civil tax and criminal tax issues.

We are highly recognised by the leading law directories, the Legal 500 and Chambers & Partners.

For an initial no obligation discussion, please call our Team at any of our offices detailed below:

0207 936 6396

0121 449 9888

0161 817 5020




What Can HMRC Check? | Kangs HMRC Compliance Check Solicitors

In the first instance, HMRC will make contact with the taxpayer to confirm that they are conducting a Compliance Check. This contact can made through the taxpayer’s appointed agent, usually an accountant.     

HMRC can look into:

  • any taxes paid by the taxpayer;
  • accounts and tax calculations;
  • Self-Assessment tax returns
  • Company Tax Returns
  • If the taxpayer employs personnel, PAYE records and returns.

What To Expect | HMRC Tax Dispute Solicitors

When HMRC writes to the taxpayer confirming that they are conducting a Compliance Check, they will usually provide an Information Notice outlining the reason for the Compliance Check and requesting the information and any documentation required.

The taxpayer will be asked to provide the required information and documentation within a specified period.

Should HMRC not be entirely satisfied with the information/documentation provided, it may attend the taxpayer’s premises.

If a visit is to be made, HMRC will usually notify in advance the documentation/information required to be available for inspection during the visit.

However, HMRC are entitled to visit premises without notifying the taxpayer. Upon attendance HMRC will be required to produce a Notice to the taxpayer evidencing the basis on which an unannounced visit was authorised; either by an Officer or Tribunal.

Sanctions for Non-Compliance | Kangs Tax Litigation Solicitors

Not Complying with Information Notice

If the Taxpayer does not comply with HMRC’s Information Notice, it may levy a fine against the taxpayer and impose a daily fine until such time as the information is provided.

Refusing Entry

If the Taxpayer refuses entry to the premises without reasonable excuse, HMRC may levy a fine against the taxpayer and impose a daily fine until such time as entry is granted.

After The Check | Kangs Tax Dispute Solicitors

HMRC will notify the taxpayer of the results of the check which may involve:

  • a repayment if too much tax has been paid, possibly with interest on that amount,
  • a request for payment of any tax found to be due within thirty days, probably with interest from the date the tax accrued. 

HMRC may impose a penalty which may depend upon: 

  • the reasons for any underpayment or incorrect claim for repayment,
  • any admission of error to HMRC within an acceptable period, 
  • the extent of co-operation during the check.

How Can We Help? | Kangs Tax Defence Lawyers

Kangs Tax Team assists clients in a vast array of tax disputes, enquiries, investigations (both criminal and civil) and prosecutions.

In respect of HMRC Compliance Checks, our Tax Team is at hand to:

  • Provide general advice on requests received from HMRC;
  • Collate all the required material and provide the same to HMRC;
  • Provide advice on appealing Compliance Checks;
  • Act as your official agents throughout the compliance check;
  • Attend your premises during any visit by HMRC;
  • Provide advice and represent you in respect of determination by HMRC following the Compliance Check.

Who to Contact | Kangs Tax Investigations Lawyers

We welcome enquiries by telephone or email.

We provide an initial no obligation consultation from our offices in London, Birmingham and Manchester.

Alternatively, we provide initial consultations by telephone or video conferencing.


Hamraj Kang

Email Hamraj

07976 258171

020 7936 6396

0121 449 9888

John Veale

Email John

0121 449 9888

020 7936 6396

0161 817 5020

Criminal Litigation, Dawn Raids
A previous article posted to the KANGS website entitled ‘Police Search and Seizure Powers’, detailed the manner in which The Police and Criminal Evidence Act 1984 (‘PACE’) provides the rules and procedure governing police interviews, questioning and search and seizure of property. PACE also governs procedure, alongside the Criminal Justice and Public Order Act 1994 […]
A Tree Preservation Order (‘a Preservation Order’) is made by a Local Planning Authority (‘the Planning Authority’) for the purpose of protecting specific trees or woodlands from: without the Planning Authority’s consent, in order to protect against wilful damage and destruction. Part VIII of the Town & Country Planning Act 1990 (‘the Act’),and The Town […]
Commercial Disputes, ICO & Data Protection Investigations
The Freedom of Information Act 2000 (‘the Act’) creates a public ‘right of access’ to information held by ‘Public Authorities’ which obliged to: The definition of ‘Public Authorities’ includes Government Departments, Local Authorities, the NHS, and Police Forces. The Act outlines the manner of the presentation of a ‘Freedom of Information’ request and the appropriate […]

Get in touch