Collection

Guidelines for Compliance

Find out what you can do to lower the risk of tax non-compliance and reduce the likelihood of checks.

Guidelines for Compliance were announced in November 2021, they offer HMRC’s view on complex, widely misunderstood or novel risks that can occur across tax regimes, including guidelines for employers, Corporation Tax and VAT.

The guidelines will include best practice examples to follow and steps to:

  • help you understand our expectations and avoid non-compliance
  • highlight approaches that can lead to inaccuracies and the need to pay more tax, interest and penalties
  • offer insights into the practical application of the law and HMRC’s administrative approaches, expanding the scope of HMRC material, beyond interpretation of the law

Each guideline will have its own specific contact, but for general enquiries email: [email protected].

Overview

Corporation Tax

Capital Allowances

Transfer pricing

VAT

Employer duties

Cross tax

Updates to this page

Published 6 October 2022