UK Compliance & Disputes Guides
8 guides on HMRC enquiries, penalties, appeals, disclosure, tax avoidance, record keeping.
HMRC Penalties — UK Guide
Guide to HMRC tax penalties: late filing penalties, late payment penalties, accuracy penalties, prompted vs unprompted disclosure, and how to reduce or appeal penalties.
HMRC Powers — UK Guide
Guide to HMRC's information and inspection powers: Schedule 36 notices, inspection powers, search warrants, third-party notices, required records, penalties for non-compliance, and taxpayer safeguards.
HMRC Tax Enquiries — UK Guide
Guide to HMRC tax enquiries and compliance checks: aspect vs full enquiries, COP8/COP9, notice of enquiry, records requests, meetings, closing letters, and the appeals process.
Record Keeping — UK Guide
Guide to HMRC record keeping requirements: 5 years/22 months rules, what records to keep for income, expenses, mileage, and VAT, digital records for MTD, and penalties for poor records.
Tax Appeals — UK Guide
Guide to the UK tax appeals process: HMRC review vs tribunal, First-tier Tribunal, Upper Tribunal, time limits, without prejudice discussions, costs, and judicial review.
Tax Avoidance vs Evasion — UK Guide
Guide to the difference between UK tax avoidance and evasion: DOTAS, GAAR, follower notices, accelerated payments, POTAS, criminal investigation, and prosecution.
Tax Debt & Time to Pay — UK Guide
Guide to HMRC Time to Pay arrangements: Business Payment Support Service, instalment plans, debt collection, enforcement, charging orders, bankruptcy, and liquidation.
Worldwide Disclosure Facility — UK Guide
Guide to HMRC's Worldwide Disclosure Facility (WDF) for offshore non-compliance: disclosure process, penalty ranges, failure to correct, requirement to correct, and criminal investigation risk.