HMRC compliance checks: help and support
Source: gov.uk (2025-10-30)

Find out about what happens during an HMRC compliance check and the help you can get with the process.

What a compliance check is

A compliance check (sometimes known as a ‘tax enquiry’) is when HMRC checks your tax position. We carry out compliance checks to:
- make sure you’re paying the right amount of tax at the right time
- make sure you’re getting the right allowances and tax reliefs
- discourage tax evasion
- make sure the tax system is operating fairly
You can read this guidance to get help and support during the compliance check process.

You can also get help and support using our online tool (https://tax.service.gov.uk/guidance/get-help-if-hmrc-has-contacted-you-about-a-compliance-check).

Why we might start a compliance check

We have the right to check whether any tax return is accurate and complete. However, certain things may prompt us to start a compliance check into your tax affairs. For example, if you:
- enter figures on a tax return that seem to be wrong
- make a claim for a large VAT refund when your turnover is low
- declare a small amount of tax when your turnover is high
How compliance checks work

We’ll call or write to you to tell you what we want to check and why. We’ll also write to your authorised tax agent, if you have one.

If we’ve started a check, you should continue to file your tax returns and pay any taxes due.

If you need to speak to us about your compliance check, contact the officer who’s dealing with your case. Their details will be on the letter we sent you about the check. If you think we should stop the check, write to us to tell us why.

Watch a video about how compliance checks work

Watch our video on how compliance checks work (https://www.youtube.com/watch?v=3OshMwwqYjY&list=PL8EcnheDt1zh7G8UW_BpPdFICrYLy5uiu&index=2).

Watch a video about what to expect during a compliance check

Watch a video about what to expect during a compliance check (https://youtu.be/W2cz5xn8yuQ).

Getting help with a compliance check

We can help you if you need extra support during a compliance check.

For example, this could be because you:
- have dyslexia, autism or cognitive difficulties
- have reduced mobility or physical disabilities
- have sensory disabilities, like a visual, hearing or speech impairment
- have a mental health condition, like depression, stress or anxiety
- are dealing with financial hardship
- are experiencing domestic or economic abuse
- are being treated in hospital
If you need extra support during a check, tell our compliance officer what help you need. They’ll work with you to put in place any reasonable or supportive adjustments.

If you need more time, tell us. We may agree to this if there’s a valid reason. For example, if you’re seriously ill, or someone close to you has died.

Read the HMRC Privacy Notice (https://www.gov.uk/government/publications/data-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you) to find out how we’ll use the information you provide.

Authorise a tax agent to deal with compliance checks

If you want your tax agent or advisor to deal with us on your behalf, they must have formal agent authorisation (https://www.gov.uk/guidance/find-out-how-to-register-as-a-professional-tax-agent-with-hmrc). We’ll deal with them during the check if they already have formal authorisation.

If they do not have formal authorisation, you’ll need to arrange temporary authorisation for them (https://www.gov.uk/guidance/tax-adviser-authorisation-for-compliance-checks).

You are responsible for giving us accurate information. If you have a tax agent acting on your behalf, make sure they have all the relevant facts.

Get someone else to deal with HMRC

You can also ask someone else to deal with us on your behalf. This could be a friend, relative or an adviser from a voluntary organisation. You’ll need to appoint them to talk to us (https://www.gov.uk/appoint-tax-agent).

Get help from other organisations

You may be able to get help with a tax problem using the TaxAid website (https://taxaid.org.uk/).

If you’re struggling with your mental health, you can get support from:
- your GP
- the TaxAid website (https://taxaid.org.uk/guides/taxpayers/tax-debt/health)
- the Mind website (https://www.mind.org.uk/)
- the Samaritans website (https://www.samaritans.org/)
Helping us with a compliance check

If you help us with the compliance check, we can:
- complete it quickly and reduce any inconvenience to you
- reduce the amount of any penalty we may charge you
What we might request

During the check we may ask you to:
- send us any information or documents that we need
- meet with us to discuss your tax affairs and records (you do not have to meet us if you do not want to)
- let us inspect your business premises, assets and records
If we request something that you think is not reasonable or relevant, let us know.

If you do not send information or documents that we’ve asked for, we may use legal powers to get them. We’ll do this by sending you an information notice (https://www.gov.uk/government/publications/compliance-checks-checking-a-customers-tax-position-ccfs2). If you get an information notice, you must give us what we’ve asked for, or we may charge you a penalty.

Outcomes of the compliance check

If the check shows there’s nothing wrong, we’ll end it as quickly as possible. If you’ve overpaid tax, we’ll repay this to you along with any interest due.

If you’ve underpaid tax, you’ll need to repay this. We’ll charge you interest and may also charge you a penalty. We may issue a tax assessment or amend your tax return to collect any unpaid tax. If you owe us tax and cannot afford to pay it immediately, you can contact us about payment arrangements (https://www.gov.uk/find-hmrc-contacts/payment-problems-enquiries).

Watch a video about help if you cannot pay your tax bill

Watch a video about help if you cannot pay your tax bill (https://youtu.be/oXzjkDkPTrM).

Penalties

We may charge you a penalty if we find something wrong during the check.

We’ll consider how much you cooperated with us when deciding if we can reduce a penalty. In general, the more help you give, the lower the penalty will be.

Find out how to reduce any penalty we may charge (https://www.gov.uk/government/publications/compliance-checks-penalties-for-inaccuracies-in-returns-or-documents-ccfs7a).

If you’re an agent, find out more about penalties (https://www.gov.uk/guidance/penalties-an-overview-for-agents-and-advisers).

Watch a video about penalties

Watch a video on penalties (https://youtu.be/FDgC13sCYeA).

Criminal investigation

It’s HMRC policy to deal with fraud using civil investigation procedures, wherever we can.

However, we can also conduct a criminal investigation (https://www.gov.uk/government/publications/criminal-investigation). We might do this if:
- we need to send a strong deterrent message
- the conduct involved means that only a criminal charge is suitable
If you disagree with our decision

If we make a decision you can appeal against (https://www.gov.uk/tax-appeals), we’ll write to you. Our letter will tell you what to do if you disagree with the decision.

You’ll usually have 3 options. Within 30 days, you can:
- send new information to the officer dealing with the check and ask them to take it into account
- have your case reviewed by a different officer
- appeal to an independent tribunal (https://www.gov.uk/tax-tribunal)
Watch a video about what to do if you disagree with an HMRC decision

Watch a video about what to do if you disagree with an HMRC decision (https://youtu.be/n9eUWqlao1w)

Resolve a dispute with HMRC

You can apply for alternative dispute resolution (https://www.gov.uk/tax-disputes-alternative-dispute-resolution-adr) if you do not agree with our decision. You can also use this during the check, if you disagree with what we’re checking. This does not affect your right to appeal.

Watch YouTube videos about the different ways to resolve a dispute with HMRC (https://youtube.com/playlist?list=PL8EcnheDt1zhBbJ48DT7yoN3kVJk-4qsi).