Compliance check factsheets: CC/FS1a, CC/FS2, CC/FS4 and the others

HMRC's factsheet CC/FS1a says a compliance check lets HMRC check your tax position, to make sure you are paying the right amount of tax at the right time and getting the right allowances and tax reliefs.

“A compliance check allows us to check your tax position to make sure you’re: … paying the right amount of tax at the right time … getting the right allowances and tax reliefs”

HMRC's factsheet CC/FS1a says HMRC asks you to read it because it has started a compliance check, and asks you to keep it because you may need to refer to it during the check.

“We’ve asked you to read this factsheet because we’ve started a compliance check. Please keep it safe because you may need to refer to it during the check.”

HMRC's factsheet CC/FS1a lists the compliance checks it relates to, among them Capital Gains Tax, Corporation Tax and Pay As You Earn (PAYE).

“This factsheet relates to compliance checks shown below: … Capital Gains Tax … Corporation Tax … Pay As You Earn (PAYE)”

HMRC's factsheet CC/FS1a says HMRC may ask you to send information or documents, may ask for a meeting that you can choose whether to have, and may ask to visit your business premises.

“you to send us information or documents that we need … you can choose if you want to have this meeting or not … to visit your business premises and inspect your premises, assets and records”

HMRC's factsheet CC/FS1a says you cannot choose to ignore an information or inspection notice if HMRC gives you one, and that you have certain safeguards when HMRC uses its legal powers.

“You cannot choose to ignore an information or inspection notice if we give you one. However, you do have certain safeguards when we use our legal powers.”

HMRC's factsheet CC/FS1a says that if HMRC is considering a penalty it looks at how much help you gave during the check, which it calls the quality of disclosure or telling, helping and giving.

“If we’re considering charging you a penalty, we’ll look at how much assistance you’ve given us during the check. We call this assistance the ‘quality of disclosure’ or ‘telling, helping and giving’.”

HMRC's factsheet CC/FS1a says that if it has taken you a long time to tell HMRC about something wrong, for example 3 years or more, HMRC usually restricts the maximum reduction to 10 percentage points above the minimum of the penalty range.

“If it’s taken you a long time (for example, 3 years or more), we usually restrict the maximum reduction we give for the quality of disclosure. We restrict this to 10 percentage points above the minimum of the penalty range.”

HMRC's factsheet CC/FS1a says that when the check is complete HMRC will either send one or more decision notices or agree a contract settlement.

“When we’ve completed the check, we’ll either send you one or more ‘decision notices’ or agree a contract settlement with you.”

HMRC's factsheet CC/FS1a says that where HMRC makes a decision you can appeal against, you can send new information, have the case reviewed by an HMRC officer not involved in it, or have an independent tribunal hear the appeal, and that you must do this within 30 days of its letter.

“send new information to the officer dealing with the check and ask them to take it into account … have your case reviewed by an HMRC officer who hasn’t been involved in the matter … You must do this within 30 days of our letter.”

HMRC's factsheet CC/FS1a says that if your health or personal circumstances make it difficult to deal with HMRC, you can tell the officer who contacted you and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS1a says you can ask someone else to deal with HMRC for you, for example a professional adviser, friend or relative.

“You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend, or relative.”

HMRC's factsheet CC/FS1a says you may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve a dispute, which HMRC calls Alternative Dispute Resolution (ADR).

“You may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve the dispute. We call this Alternative Dispute Resolution (ADR).”

HMRC's factsheet CC/FS1b says a compliance check lets HMRC check your tax position, to make sure you are paying the right amount of tax at the right time and getting the right allowances and tax reliefs.

“A compliance check allows us to check your tax position, … paying the right amount of tax at the right time … getting the right allowances and tax reliefs”

HMRC's factsheet CC/FS1b says HMRC gives it to you because it has started a compliance check, and that you may need to refer to it during the check.

“We’ve asked you to read this factsheet because we’ve started a compliance check. … you may need to refer to it during the check.”

HMRC's factsheet CC/FS1b lists the compliance checks it relates to, among them Corporation Tax, Income Tax and Pay As You Earn (PAYE).

“This factsheet relates to compliance checks for the following: … Corporation Tax … Income Tax … Pay As You Earn (PAYE)”

HMRC's factsheet CC/FS1b says HMRC may ask you to send information or documents, and may ask for a meeting, which you can choose whether to have. It also says HMRC may ask to visit your business premises and inspect your premises, assets and records.

“you to send us any information or documents that we need … you can choose if you want to have this meeting or not … to visit your business premises and inspect your premises, assets and records”

HMRC's factsheet CC/FS1b says that if it needs to visit your business it will try to agree a convenient date and time, and that if it cannot agree this it may have to use its legal powers. It says you cannot choose to ignore an information or inspection notice, but you do have certain safeguards.

“if we need to visit your business we’ll try and agree a convenient date and time for our visit … If we cannot agree this with you, we may have to use our legal powers to get what we need. You cannot choose to ignore an information or inspection notice if we give you one, but you do have certain safeguards when we use our legal powers.”

HMRC's factsheet CC/FS1b says you can speak to the officer dealing with the check if you are not sure why HMRC is asking for something, cannot do what it asks, think something is unreasonable or not relevant, or have any other questions.

“You can speak to the officer who’s dealing with the check if you: … are not sure why we’re asking for something … cannot do what we ask … think that something we’ve asked for is unreasonable or not relevant to the check … have any other questions at any stage of the check”

HMRC's factsheet CC/FS1b says that if HMRC is considering a penalty it looks at how much assistance you have given during the check, which it calls the quality of disclosure or telling, helping and giving.

“If we’re considering charging you a penalty, we’ll look at how much assistance you’ve given us during the check. We call this assistance the ‘quality of disclosure’ or ‘telling, helping and giving’.”

HMRC's factsheet CC/FS1b says that if it has taken you a long time to tell HMRC about something wrong, such as 3 years or more, HMRC usually restricts the maximum reduction for quality of disclosure to 10 percentage points above the minimum of the penalty range.

“If it’s taken you a long time, (such as 3 years or more), we usually restrict the maximum reduction we give for the quality of disclosure to 10 percentage points above the minimum of the penalty range.”

HMRC's factsheet CC/FS1b says that when the check is complete HMRC will either send one or more decision notices or agree a contract settlement, which it describes as a legally binding agreement. It says contract settlements cannot be used for any VAT or VAT penalties.

“When we’ve completed the check, we’ll either send you one or more ‘decision notices’ or agree a contract settlement with you. … A contract settlement is a legally binding agreement … You cannot use contract settlements for any VAT or VAT penalties.”

HMRC's factsheet CC/FS1b says that where HMRC makes a decision you can appeal against, you will usually have 3 options within 30 days: send new information, ask for a review by an HMRC officer not involved in the matter, or arrange for an independent tribunal to hear the appeal.

“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 an HMRC officer who has not been involved in the matter … arrange for an independent tribunal to hear your appeal and decide the matter”

HMRC's factsheet CC/FS1b says that if your health or personal circumstances may make it difficult to deal with HMRC, you can tell the officer who has contacted you, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, … please tell the officer who has contacted you. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS1b says that whichever appeal option you choose, you may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve the dispute, which HMRC calls Alternative Dispute Resolution (ADR).

“Whichever you choose, you may also be able to ask for an HMRC specialist officer to act as a neutral facilitator to help resolve the dispute. We call this ‘Alternative Dispute Resolution’ (ADR).”

HMRC's factsheet CC/FS1c says it is about compliance checks into large and complex businesses.

“This factsheet tells you about compliance checks into large and complex businesses.”

HMRC's factsheet CC/FS1c says HMRC carries out checks into returns or other documents to make sure customers pay the right amount of tax at the right time and receive the right allowances and tax reliefs, and calls these compliance checks.

“We carry out checks into returns or other documents to make sure our customers: … pay the right amount of tax at the right time … receive the right allowances and tax reliefs … We call these checks ‘compliance checks’.”

HMRC's factsheet CC/FS1c says the tax affairs of the largest and most complex businesses are looked after by the Large Business part of HMRC, and that each is allocated a Customer Compliance Manager because of its size or the complexity of its tax affairs.

“The tax affairs of the largest and most complex businesses are looked after by the Large Business part of HMRC. Each is allocated a Customer Compliance Manager (CCM) because of their size or the complexity of their tax affairs.”

HMRC's factsheet CC/FS1c says HMRC's goal is an open and trusting relationship with these businesses, and that it will discuss tax risks with the business first, before considering the use of formal powers.

“Our goal is to build an open and trusting relationship with these businesses. To do this, we’ll: … discuss those risks with you in the first instance, before considering the use of formal powers”

HMRC's factsheet CC/FS1c says HMRC may need to use formal powers or issue an assessment notice in some circumstances, for example if the business prefers a formal approach, where a time limit for making an assessment is approaching, or where an issue cannot be resolved and information must be formally requested.

“We may however need to use our formal powers or issue an assessment notice under certain circumstances. For example: … if you prefer a formal approach … where a time limit for making an assessment is approaching … if we’ve been unable to resolve an issue and need to formally request information from you”

HMRC's factsheet CC/FS1c says that if you cannot do what HMRC asks, or think something it has asked for is unreasonable or not relevant, you can tell HMRC, and that it will consider your reasons carefully and explain why if it still thinks it needs the item.

“Please tell us if you cannot do what we ask, or if you think that something we’ve asked for is unreasonable or not relevant to the check. We’ll consider your reasons carefully and if we still think that we need it, we’ll tell you why.”

HMRC's factsheet CC/FS1c says that if it is considering a penalty it looks at how much assistance you have given during the check, which it calls the quality of disclosure, and that being slow to tell HMRC about something wrong is taken into account.

“If we’re considering charging you a penalty, we’ll look at how much assistance you’ve given us during the check. We call this assistance the ‘quality of disclosure’, or ‘telling, helping and giving’. … To work out the quality of disclosure, we also consider how long it’s taken you to tell us about anything that’s wrong.”

HMRC's factsheet CC/FS1c says that if it has taken a long time to tell HMRC about something wrong, for example 3 years or more, HMRC usually restricts the maximum reduction for quality of disclosure to 10 percentage points above the minimum of the penalty range.

“If it’s taken you a long time, for example 3 years or more, we usually restrict the maximum reduction we give for the quality of disclosure to 10 percentage points above the minimum of the penalty range.”

HMRC's factsheet CC/FS1c says that for a decision you can appeal against you will have 3 options, to be used within 30 days of the date of its letter: send new information to your Customer Compliance Manager, have the case reviewed by an HMRC officer not involved in it, or arrange for an independent tribunal to hear the appeal.

“You’ll have 3 options. You can: … send new information to your CCM and ask them to take it into account … have your case reviewed by an HMRC officer who has not been involved in the matter … arrange for an independent tribunal to hear your appeal and decide the matter … You must do this within 30 days of the date of our letter.”

HMRC's factsheet CC/FS1c says HMRC may carry out a criminal investigation and prosecute if you have deliberately done something wrong, for example by giving information you know is not true or dishonestly misrepresenting how much tax you owe.

“We may carry out a criminal investigation and prosecute you if you’ve deliberately done something wrong, For example, if you’ve: … given us information that you know is not true, either verbally or in a document … dishonestly misrepresented how much tax you owe, or claimed payments you’re not entitled to”

HMRC's factsheet CC/FS1c says you have the right to be represented, and can appoint anyone to act on your behalf.

“the right to be represented … you can appoint anyone to act on your behalf”

HMRC's factsheet CC/FS1c points to GOV.UK for more information and help online about compliance checks, including links to a video series and step-by-step guides.

“Go to GOV.UK and search ‘Get help if HMRC contacts you about a compliance check’ for more information and help online. This includes: … links to our video series … step-by-step guides to our compliance checks”

HMRC's factsheet CC/FS1d says it is about compliance checks into excise matters, and that a compliance check allows HMRC to check that all matters relating to excise duty are correct.

“This factsheet tells you about compliance checks into excise matters. A compliance check allows us to check all matters relating to excise duty are correct.”

HMRC's factsheet CC/FS1d lists the compliance checks it relates to, among them Air Passenger Duty, Hydrocarbon Oils Duty and Tobacco Products Duty.

“This factsheet relates to compliance checks for the following: … Air Passenger Duty … Hydrocarbon Oils Duty … Tobacco Products Duty”

HMRC's factsheet CC/FS1d says that when a check starts HMRC will tell you what it needs, which may include visiting your business premises to inspect goods and documents, or asking for information or documents about excise goods, activities, or any excise-related approval, registration, authorisation or licence.

“When we start the check, we’ll tell you what we need from you. … visiting your business premises to inspect goods and documents relating to excise matters … asking you for information or documents about excise goods, activities, or any excise related approval, registration, authorisation or license”

HMRC's factsheet CC/FS1d says HMRC may use its legal powers if it cannot agree with you or if you do not help, and that if it gives you an information or inspection notice you cannot ignore it, though you have certain safeguards.

“If we cannot agree, or if you don’t help us, we may use our legal powers to get what we need. … If we give you an information or inspection notice, you cannot ignore it. However, you do have certain safeguards when we use our legal powers.”

HMRC's factsheet CC/FS1d says that if it visits you, you must allow it entry to your business premises, and that it will normally only visit you at home if you run your business from there or if excise goods are stored there.

“If we visit you, you must allow us entry to your business premises. … We’ll normally only visit you at home if you run your business from there or if excise goods are stored there.”

HMRC's factsheet CC/FS1d says that if HMRC believes the correct amount of excise duty has not been paid, it can send a demand for the duty due or seize goods or items connected with them. It also says it may charge a penalty, amend approvals with additional conditions or, in serious cases, revoke approvals it has granted.

“If we believe you haven’t paid the correct amount of excise duty, we can: … send you a demand for the duty due … seize the goods, or items connected with them … We may charge you a penalty, amend approvals with additional conditions or in serious cases may revoke any approvals granted by us.”

HMRC's factsheet CC/FS1d says the officer will not usually have time to look at all your records and may not spot every error, and that you must not take it to mean at the end of a check that you are accounting for all taxes and duties correctly.

“During a check, the officer won’t usually have time to look at all your records and may not spot every error in your accounts. You must not take it to mean at the end of any check that you’re accounting for all taxes and duties correctly.”

HMRC's factsheet CC/FS1d says you may have to pay a penalty if you have, for example, not registered for an excise duty on time, sent an inaccurate return or document, or handled goods where there is unpaid excise duty that has not been deferred in agreement with HMRC.

“You may have to pay a penalty if you’ve: … not registered for an excise duty on time … sent us an inaccurate return or document … handled goods where there is unpaid excise duty and where that duty hasn’t been deferred in agreement with us”

HMRC's factsheet CC/FS1d says that helping with the check can mean HMRC reduces any penalty if something is wrong, but that it will not give the maximum penalty reduction if you took a long time before telling it about anything that is wrong.

“If you help us with the compliance check, we can: … reduce the amount of any penalty we charge you if we find there’s something wrong … We won’t give you the maximum penalty reduction if you took a long time before telling us about anything that’s wrong.”

HMRC's factsheet CC/FS1d says that when the check is completed HMRC will send one or more decision notices. For a decision you can appeal against, it says you will usually have 3 options within 30 days of the date of its letter: send new information, have the case reviewed by an HMRC officer not involved, or arrange for an independent tribunal to hear the appeal.

“You’ll usually have 3 options. 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 an HMRC officer who hasn’t been involved in the matter … arrange for an independent tribunal to hear your appeal and decide the matter … You must do this within 30 days of the date of our letter.”

HMRC's factsheet CC/FS1d says that if you have health or personal circumstances that may make it difficult to deal with HMRC, you can tell the officer who contacted you, and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS1d says you can ask someone else, for example a professional adviser, friend or relative, to deal with HMRC on your behalf.

“You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend or relative.”

HMRC's factsheet CC/FS1g says it is about compliance checks into customs and international trade matters, and that a compliance check allows HMRC to check that all such matters are correct.

“This factsheet tells you about compliance checks into customs and international trade matters. … A compliance check allows us to check that all matters relating to customs and international trade are correct.”

HMRC's factsheet CC/FS1g lists the compliance checks it relates to, among them Customs Duty, Import VAT and Import and Export Licences.

“This factsheet relates to compliance checks for the following: … Customs Duty … Import VAT … Import and Export Licences”

HMRC's factsheet CC/FS1g says HMRC carries out pre-clearance checks to make sure matters relating to customs declarations are correct before it clears goods for release, and that these may include an examination of the declaration and supporting documents, of the goods, and sampling of the goods.

“We carry out pre-clearance checks to make sure all matters that relate to your customs declarations are correct before we clear the goods for release. … an examination of your declaration and supporting documents … an examination of the goods … sampling of the goods”

HMRC's factsheet CC/FS1g says that during a pre-clearance check HMRC may take samples to help classify and identify goods, and may detain or seize goods found to be held contrary to customs law.

“During a pre-clearance check we may: … take samples to help classify and identify the goods … detain or seize goods found to be held contrary to customs law”

HMRC's factsheet CC/FS1g says that if HMRC visits you, you must allow it to enter your business premises. It says it will usually make an appointment at a convenient time but does not have to tell you about a visit in advance.

“You must allow us to enter your business premises. … We’ll usually make an appointment at a convenient time for both you and us. However, we don’t have to tell you about a visit in advance.”

HMRC's factsheet CC/FS1g says HMRC can inspect any business documents, including information held on computers or data storage devices. It says you must give it documents or information it asks for that relate to the business, and that it may charge a penalty if you do not.

“We can inspect any business documents. This includes information held on computers or data storage devices. … You must give us any documents or information we ask for that relate to the business. If you don’t give us the information or documents asked for, we may charge you a penalty.”

HMRC's factsheet CC/FS1g says the officer will not usually have time to look at all your records and may not spot every error, and that you must not take it to mean at the end of a check that you are accounting for all taxes and duties correctly.

“During a check the officer won’t usually have time to look at all your records and may not spot every error in your accounts. You must not take it to mean at the end of any check that you’re accounting for all taxes and duties correctly.”

HMRC's factsheet CC/FS1g says HMRC may have to use its legal powers if it cannot agree with you about sending information or documents, or about visiting your business premises, and that you cannot choose to ignore an information or inspection notice though you have certain safeguards.

“We may have to use our legal powers to get what we need if we cannot agree with you: … about sending us information or documents … visiting your business premises … You cannot choose to ignore an information or inspection notice if we give you one. However, you do have certain safeguards when we use our legal powers.”

HMRC's factsheet CC/FS1g says that if HMRC finds you have broken European Union or UK customs law it may charge a penalty, and lists examples including misdeclarations, failure to keep records and inaccurate returns or documents.

“If we find you’ve broken European Union or UK customs law, we may charge a penalty for the import, export and holding or processing of goods under customs supervision. … misdeclarations … failure to keep records … inaccurate returns or documents”

HMRC's factsheet CC/FS1g says that before issuing a decision HMRC will normally write to explain its intended decision and reasons, and that you have 30 days to respond if you disagree.

“Before issuing a decision, we’ll normally write to you explaining our intended decision and the reasons for it. You have 30 days to respond if you disagree.”

HMRC's factsheet CC/FS1g says that if you have health or personal circumstances that may make it difficult to deal with HMRC, you can tell the officer who has contacted you, and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who’s contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS1g says that if you have been asked to do something and need more time, you can tell HMRC, which may agree to allow extra time if there is a good reason, for example if you are seriously ill or someone close to you has died.

“If we’ve asked you to do something and you need more time, you should tell us. We may agree to allow extra time if there’s a good reason. For example, if you’re seriously ill or someone close to you has died.”

HMRC's factsheet CC/FS2 says an information notice is a legal document that requires a person to provide information and produce documents to HMRC.

“An information notice is a legal document that requires a person to provide information and produce documents to HMRC.”

HMRC's factsheet CC/FS2 says HMRC can give an information notice to a person when it needs information or documents to check their tax position or to collect a tax debt.

“We can give an information notice to a person when we need information or documents to: … check their tax position … collect a tax debt”

HMRC's factsheet CC/FS2 says that when checking a tax position or collecting a tax debt HMRC will normally first ask for the information and documents it needs, and may give an information notice if they are not provided.

“If we’re checking your tax position or trying to collect a tax debt, we’ll normally ask you to help by giving us information and documents that we need. If you don’t do this, we may give you an information notice.”

HMRC's factsheet CC/FS2 says an information notice will tell you what information and documents HMRC needs, how and when to provide them, and what to do if you disagree with the notice.

“The information notice will tell you: … what information, documents or both, we need … how and when to give us what we need … what to do if you disagree with the notice”

HMRC's factsheet CC/FS2 says HMRC can ask for any information or documents in an information notice if it believes they are relevant and that it is reasonable to ask for them.

“We can ask for any information or documents in an information notice if we believe they’re relevant and that it’s reasonable to ask for them.”

HMRC's factsheet CC/FS2 lists things HMRC cannot ask for in an information notice, including documents you do not have and cannot get, matters about the tax position of a person who died more than 4 years before the notice, and privileged communications between lawyers and clients about legal advice.

“We can’t ask you to provide information or produce documents: … that you don’t have and you can’t get (or get copies of) from whoever has them … that relate to the tax position of a person who died more than 4 years before we issue the notice … that are privileged communications between lawyers and clients, and are about getting or giving legal advice”

HMRC's factsheet CC/FS2 says the notice will tell you what you can appeal against and how, but that you cannot appeal if the notice has been approved by the independent tribunal, because a judge has already decided that what HMRC has asked for is appropriate.

“If you disagree with the information notice, it will tell you what you can appeal against and how to appeal. … You also can’t appeal if the notice has been approved by the independent tribunal. That’s because a judge has already decided that what we’ve asked for is appropriate.”

HMRC's factsheet CC/FS2 says that if you do not comply with an information notice by the deadline HMRC may charge a £300 penalty, and if you still have not complied it can charge daily penalties of up to £60 a day.

“If you don’t comply with the information notice by giving us everything the notice asks for by the deadline we’ve given you, we may charge you a £300 penalty. … we can charge you daily penalties. Those penalties are up to £60 a day for each day that you don’t comply.”

HMRC's factsheet CC/FS2 says HMRC will not charge a penalty for not complying if you have a reasonable excuse, and will instead ask you to provide the information or documents by an agreed date. It gives examples including being seriously ill, someone close to you dying, or losing the documents in a fire or flood.

“We won’t charge you a penalty if you have a reasonable excuse for not complying with the information notice. Instead, we’ll ask you to give us the information, documents (or replacement documents) or both by an agreed date. … you’ve been seriously ill … someone close to you has died … you’ve lost the documents in a fire or flood”

HMRC's factsheet CC/FS2 says that if you carelessly or deliberately provide inaccurate information or a document containing an inaccuracy, HMRC may charge a penalty of up to £3,000 for each inaccuracy.

“If you carelessly or deliberately provide inaccurate information or produce a document containing an inaccuracy, we may charge you a penalty. This could be up to £3,000 for each inaccuracy.”

HMRC's factsheet CC/FS2 says HMRC may charge a penalty if you or someone acting for you conceals, destroys or disposes of a document it has asked for in an information notice, and that doing this with a tribunal-approved notice is a criminal offence.

“We may charge you a penalty if you or another person acting on your behalf conceals, destroys or disposes of any document that we: … have asked for in an information notice … It’s a criminal offence to conceal, destroy or dispose of any document that we: … have asked for in an information notice that has been approved by the tribunal”

HMRC's factsheet CC/FS2 says that if you have health or personal circumstances that may make it difficult to deal with HMRC, you can tell the officer who contacted you, and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS3 says it is about visits to your business premises as part of a compliance check, and that HMRC only visits if it thinks it is necessary.

“This factsheet tells you about visits to your business premises as part of a compliance check. … We only visit if we think it’s necessary.”

HMRC's factsheet CC/FS3 says HMRC normally carries out visits with your agreement, contacts you by phone or letter to arrange a date and time, and will usually give you at least 7 days' notice.

“We normally carry out visits with your agreement. We’ll contact you by phone or letter to arrange a date and time for the visit. We’ll usually give you at least 7 days’ notice.”

HMRC's factsheet CC/FS3 says that if HMRC cannot get your agreement it may still visit to carry out an inspection, normally with advance notice, and will give you a notice of inspection, a legal document that allows it to inspect your business premises, assets and statutory records.

“If we haven’t been able to get your agreement to a visit, we may still need to visit your business premises to carry out an inspection. If we do, we’ll normally give you advance notice. We’ll also give you a ‘notice of inspection’. This is a legal document that allows us to inspect your business premises, assets and statutory records.”

HMRC's factsheet CC/FS3 says HMRC may sometimes carry out an inspection without giving advance notice or seeking agreement, and points to its factsheets on unannounced visits for more on this.

“Sometimes we may carry out an inspection without giving advance notice or seeking agreement. You can find more information about this in factsheet:”

HMRC's factsheet CC/FS3 says you do not need to be present when HMRC visits, although it is helpful if you are, and that if you cannot be there you can arrange for someone else to give access to the relevant records or assets.

“You don’t need to be present when we visit, but it’s helpful if you are. … If you can’t be there, please arrange for someone else to give us access to the relevant records or assets.”

HMRC's factsheet CC/FS3 says HMRC does not usually need to talk to people who work for you, but may ask to speak to those who keep your records up to date or, if looking at their employment status, some of the people who work for you.

“We don’t usually need to talk to people who work for you about our check. However, we may ask to speak to the people who keep your records up to date. … We may also need to speak to some of the people who work for you if we’re looking at their employment status.”

HMRC's factsheet CC/FS3 says that if HMRC takes some of your records away to check in its own office, it will explain why, give you a receipt, keep them secure and return them as soon as it can.

“We may need to take some of your records away to check in our own office. If we do, we’ll explain why and we’ll: … give you a receipt for your records … keep them secure … return them to you as soon as we can”

HMRC's factsheet CC/FS3 says HMRC will normally only visit you at home if you run your business from there or keep stock or other assets there, and that its officers will only be able to enter the parts of your home used for business unless you invite them in or they are carrying out a valuation.

“We’ll normally only visit you at home if you run your business from there, or if you keep any stock or other assets at home. The visiting officers will only be able to enter those parts of your home which are used for business purposes. This is unless you invite them in or they’re carrying out a valuation.”

HMRC's factsheet CC/FS3 says that if you do not allow a notice of inspection to be carried out, HMRC may ask an independent tribunal to approve it, and that if it is approved and you still refuse HMRC will charge a £300 penalty and may charge further penalties of up to £60 a day.

“If we give you a notice of inspection and you don’t allow us to carry it out, we may ask an independent tribunal to approve the inspection. … If they approve it and you still don’t allow the inspection, we’ll charge you a £300 penalty. We can also charge you further penalties of up to £60 a day until you allow us to carry it out.”

HMRC's factsheet CC/FS3 says Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence, and that HMRC has the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with those rights.

“Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence. We have the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with your rights.”

HMRC's factsheet CC/FS3 says HMRC may charge a penalty if you or someone acting for you conceals, destroys or disposes of a document it has asked for in an information notice, and that doing so with a tribunal-approved notice is a criminal offence.

“We may charge you a penalty if you or another person acting on your behalf conceals, destroys, or disposes of any document. … It’s a criminal offence to conceal, destroy or dispose of any document that we’ve: … asked for in an information notice that has been approved by the tribunal”

HMRC's factsheet CC/FS3 says that if you have health or personal circumstances that may make it difficult to deal with HMRC, you can tell the officer who contacted you, and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS4 says HMRC is visiting to carry out an inspection as part of its check of your tax affairs, and has decided that an unannounced visit is the best way to carry out the inspection.

“We’re visiting you to carry out an inspection as part of our check of your tax affairs. … unannounced visit is the best way to carry out our inspection.”

HMRC's factsheet CC/FS4 says that as well as giving you the factsheet, the visiting officer will show you their identification, give you a notice of inspection and give you a copy of the relevant general information factsheet.

“As well as giving you this factsheet, our officer will: … show you their identification … give you a notice of inspection … give you a copy of the relevant ‘General information’ factsheet, which tells you about our compliance checks”

HMRC's factsheet CC/FS4 says the notice of inspection is a legal authorisation for the inspection, authorised by a senior HMRC officer, who will have considered whether the information could have been got in another way.

“The notice of inspection is a legal authorisation that allows us to carry out the inspection. It’s been authorised by a senior HM Revenue and Customs officer. Before they authorised the inspection, they’ll have considered whether we could have got the information we need in another way.”

HMRC's factsheet CC/FS4 says you have the right to seek advice about the inspection, but that HMRC will not delay carrying out the inspection while you do this.

“You have the right to seek advice about the inspection, but we will not delay carrying out our inspection while you do this.”

HMRC's factsheet CC/FS4 says that if you do not let HMRC carry out the inspection it can ask an independent tribunal to approve it, and that if it is approved and you still refuse, HMRC will charge a £300 penalty and you might have to pay further penalties of up to £60 a day.

“If you do not let us carry out the inspection, we can ask an independent tribunal to approve it. … If they approve it and you still refuse to let us carry it out, we’ll charge you a £300 penalty. You might also have to pay further penalties of up to £60 a day until you let us carry out the inspection.”

HMRC's factsheet CC/FS4 says that if the visit is at an inconvenient time, HMRC may in some circumstances agree to visit at another time.

“If this visit is at an inconvenient time, in some circumstances we may agree to visit you at another time.”

HMRC's factsheet CC/FS4 says HMRC will not charge a penalty if you have a reasonable excuse for not allowing an inspection, and gives examples including being seriously ill, someone close to you having died, or losing documents in a fire or flood.

“We will not charge you a penalty if you have a reasonable excuse for not allowing us to carry out an inspection. … you’ve been seriously ill … someone close to you has died … you’ve lost the documents in a fire or flood”

HMRC's factsheet CC/FS4 says HMRC will normally only visit you at home if you run your business from there, and that its officers will only be able to enter the parts of your home used for business unless you invite them in or they are carrying out a valuation.

“We’ll normally only visit you at home if you run your business from there. … the visiting officers will only be able to enter those parts of your home which are used for business purposes. This is unless you invite them in or they’re carrying out a valuation.”

HMRC's factsheet CC/FS4 says Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence, and that HMRC has the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with those rights.

“Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence. We have the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with your rights.”

HMRC's factsheet CC/FS4 says HMRC has the right to remove records produced during the inspection or that the notice says it may inspect, and that if it does it will give you a receipt, keep the records securely and return them as soon as it can.

“We have the right to remove any records that you produce during our inspection or that our notice of inspection says we’re authorised to inspect. If we do take any records away, we will: … give you a receipt … keep the records securely … return them to you as soon as we can”

HMRC's factsheet CC/FS4 says HMRC may charge a penalty if you or someone acting for you conceals, destroys or disposes of a document asked for in an information notice, and that doing so with a tribunal-approved notice is a criminal offence.

“We may charge you a penalty if you or another person acting on your behalf conceals, destroys, or disposes of any document that we: … have asked for in an information notice … It’s a criminal offence to conceal, destroy or dispose of any document that we: … have asked for in an information notice that has been approved by the tribunal”

HMRC's factsheet CC/FS4 says that if you have health or personal circumstances that may make it difficult to deal with the visit, you can tell the officer, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with this visit, please tell the officer. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS5 says HMRC has decided an unannounced visit is the best way to carry out its inspection as part of its check of your tax affairs, and that this inspection has been approved by the independent tribunal that deals with tax.

“We’ve decided that an unannounced visit is the best way to carry out our inspection. This inspection has been approved by the independent tribunal that deals with tax.”

HMRC's factsheet CC/FS5 says that as well as giving you the factsheet, the visiting officer will show you their identification, give you a notice of inspection and give you the relevant general information factsheet.

“As well as giving you this factsheet, our officer will: … show you their identification … give you a notice of inspection … give you the relevant ‘General information’ factsheet, which tells you about compliance checks”

HMRC's factsheet CC/FS5 says the notice of inspection is a legal authorisation for the inspection and has been approved by the independent tribunal that deals with tax.

“The notice of inspection is a legal authorisation that allows us to carry out the inspection. It’s been approved by the independent tribunal that deals with tax.”

HMRC's factsheet CC/FS5 says the tribunal will only approve an inspection if it is satisfied that the inspection is necessary and a senior HMRC officer has already agreed that it is necessary.

“The tribunal will only approve an inspection if: … it’s satisfied that the inspection is necessary … a senior HMRC officer has already agreed that it’s necessary”

HMRC's factsheet CC/FS5 says you have the right to seek advice about the inspection, but that HMRC will not delay carrying out the inspection while you do this.

“You have the right to seek advice about the inspection, but we will not delay carrying out our inspection while you do this.”

HMRC's factsheet CC/FS5 says that if you choose not to allow the inspection, HMRC will charge a £300 penalty, and you might also have to pay further penalties of up to £60 a day until you allow it.

“If you choose not to allow us to carry out the inspection, we’ll charge you a £300 penalty. You might also have to pay further penalties of up to £60 a day until you allow us to carry out the inspection.”

HMRC's factsheet CC/FS5 says HMRC will not charge a penalty if you have a reasonable excuse for not allowing an inspection, and gives examples including being seriously ill, someone close to you having died, or losing documents in a fire or flood.

“We will not charge you a penalty if you have a reasonable excuse for not allowing us to carry out an inspection. … you’ve been seriously ill … someone close to you has died … you’ve lost the documents in a fire or flood”

HMRC's factsheet CC/FS5 says HMRC will normally only visit you at home if you run your business from there, and that its officers will only be able to enter the parts of your home used for business unless you invite them in or they are carrying out a valuation.

“We’ll normally only visit you at home if you run your business from there. … The visiting officers will only be able to enter those parts of your home which are used for business purposes unless you invite them in or they’re carrying out a valuation.”

HMRC's factsheet CC/FS5 says Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence, and that HMRC has the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with those rights.

“Article 8 of the Human Rights Act gives you the right to respect for your private and family life, your home and your correspondence. We have the right to carry out an inspection in a reasonable and proportionate way even when it conflicts with your rights.”

HMRC's factsheet CC/FS5 says HMRC has the right to remove records produced during the inspection or that the notice says it may inspect, and that if it does it will give you a receipt, keep the records securely and return them as soon as it can.

“We have the right to remove any records that you produce during our inspection or that our notice of inspection says we are authorised to inspect. If we do take any records away we’ll give you a receipt, keep the records securely and return them to you as soon as we can.”

HMRC's factsheet CC/FS5 says HMRC may charge a penalty if you or someone acting for you conceals, destroys or disposes of a document asked for in an information notice, and that doing so with a tribunal-approved notice is a criminal offence.

“We may charge you a penalty if you or another person acting on your behalf conceals, destroys, or disposes of any document that we: … have asked for in an information notice … It’s a criminal offence to conceal, destroy or dispose of any of document that we: … have asked for in an information notice that has been approved by the tribunal”

HMRC's factsheet CC/FS5 says that if you have health or personal circumstances that may make it difficult to deal with the visit, you can tell the officer, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with this visit, please tell the officer. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS16 says it is about visits to your business premises as part of a compliance check into excise matters, and that a visit can help HMRC complete the check more quickly and effectively.

“This factsheet tells you about visits to your business premises as part of a compliance check into excise matters. A visit can help us complete the check more quickly and effectively.”

HMRC's factsheet CC/FS16 says HMRC visits if you are involved, or appear to be involved, in buying, selling, importing, exporting, dealing in or handling excise goods, or in providing services which are liable to excise duty.

“We visit you if you’re involved, or appear to be involved in: … buying, selling, importing, exporting, dealing in or handling of excise goods … providing services which are liable to excise duty”

HMRC's factsheet CC/FS16 says HMRC visits to inspect excise goods and linked items or relevant services, to make sure excise controls and laws are operated correctly and the right amount of duty is paid or reclaimed at the right time. It also says it does not have to tell you it is coming.

“We carry out visits to inspect excise goods and any items linked to those goods or relevant services. We do this to make sure: … excise controls and laws are being operated correctly … the right amount of excise duty is paid or reclaimed at the right time … We don’t have to tell you we’re coming to visit you.”

HMRC's factsheet CC/FS16 says you must allow HMRC to carry out an inspection and that if you do not, it may withdraw any approval it has given you or prosecute you. It says you have the right to seek advice, but HMRC will not delay the inspection while you do.

“You must allow us to carry out an inspection. If you don’t, we may: … withdraw any approval we’ve given you … prosecute you … You have the right to seek advice, but we won’t delay carrying out our inspection while you do this.”

HMRC's factsheet CC/FS16 says that during the visit HMRC will explain why it is visiting and what it wants to see, and will not enter the parts of the premises used as your home unless you invite it to.

“explain why we are visiting and what we want to see … not enter the parts of the premises used as your home, unless you invite us to”

HMRC's factsheet CC/FS16 says you must open places such as storerooms so HMRC can check for goods or items, and that HMRC may mark goods, documents or items to show it has inspected them.

“You must open places, for example storerooms, so we can check for any goods or items. We may mark goods, documents or items to show we’ve inspected them.”

HMRC's factsheet CC/FS16 says HMRC can inspect any documents relating to the business, including information held on computers or data storage devices, that you must give it documents or information it asks for about the excise goods or services, and that it may charge a penalty if you do not.

“We can inspect any documents relating to the business. This includes information held on computers or data storage devices. … You must give us any documents or information we ask for relating to the excise goods or services. … If you do not provide the information or documents we ask for, we may charge you a penalty.”

HMRC's factsheet CC/FS16 says HMRC has the right to remove records, and that if it does it will give you a receipt, keep the records secure and return them as soon as it can, and will make copies for you if you need them back sooner.

“We have the right to remove any records. If we do we’ll: … give you a receipt … keep the records secure … return them to you as soon as we can … If you need them back sooner, we’ll make copies and give these to you.”

HMRC's factsheet CC/FS16 says that if HMRC needs to ask other people for information about you it will not reveal any more about you than is necessary, and will only ask for information relevant to excise goods or services.

“If we do this, we won’t reveal any more about you than is necessary to get the information we need. We’ll only ask for information relevant to excise goods or services.”

HMRC's factsheet CC/FS16 says HMRC may carry out a criminal investigation and prosecute if you have deliberately done something wrong, for example by giving information you know is not true or dishonestly misrepresenting how much tax you owe.

“We may carry out a criminal investigation and prosecute you if you’ve deliberately done something wrong. For example, if you’ve: … given us information you know is not true, whether verbally or in a document … dishonestly misrepresented how much tax you owe, or claimed payments you’re not entitled to”

HMRC's factsheet CC/FS16 says that if you have health or personal circumstances that may make it difficult to deal with HMRC, you can tell the officer who contacted you, and they will help in whatever way they can.

“If you have any health or personal circumstances that may make it difficult for you to deal with us, please tell the officer who contacted you. They’ll help you in whatever way they can.”

HMRC's factsheet CC/FS16 says you can ask someone else, for example a professional adviser, friend or relative, to deal with HMRC on your behalf.

“You can also ask someone else to deal with us on your behalf. For example, a professional adviser, friend, or relative.”

HMRC's factsheet CC/FS22 says electronic records are information or documents made or stored on any electronic device or system, including computers, electronic cash registers or tills, accounting software, databases and spreadsheets.

“Electronic records consist of information or documents that are made or stored on any electronic device or system … on any type of computer, electronic cash register, or till … using accounting software, electronic databases, or spreadsheets”

HMRC's factsheet CC/FS22 says HMRC gives it to you because it wants you to send some of your electronic records so that it can examine them as part of its compliance check.

“We have given you this factsheet because we want you to send us some of your electronic records so that we can examine them as part of our compliance check.”

HMRC's factsheet CC/FS22 says HMRC will not ask you to convert paper records into electronic format just so that you can send them electronically.

“We will not ask you to convert your paper records into electronic format just so that you can send them to us electronically.”

HMRC's factsheet CC/FS22 says it will be quicker and easier for HMRC to examine electronic records in its office, which will normally let it tell you sooner if it needs anything else or finds anything wrong, and will save you the time and money of printing copies.

“It will be quicker and easier for us to examine your electronic records in our office. This will normally mean that we will be able to tell you sooner if we need anything else from you to carry out our check, or if we find anything wrong. It will also save you time and money because you will not have to print copies of all the records that we need to see.”

HMRC's factsheet CC/FS22 says HMRC will only ask for records it needs for the check and will explain what it needs and why. It says it will normally ask you to send them voluntarily, and that if you do not, it may give you an information notice, which legally requires you to provide what it asks for.

“We will only ask for records that we need to help us carry out the compliance check. When we ask for records, we will explain what we need and why we need them. … If you do not send the records voluntarily, then we may give you an information notice, which is a document that legally requires you to give us what we ask for, so that we can check your tax position.”

HMRC's factsheet CC/FS22 says your electronic records will normally be examined by one of HMRC's data handling specialists, who are specially trained for this, while the officer dealing with the check keeps overall responsibility for it.

“Your electronic records will normally be examined by one of our data handling specialists. They are specially trained to help examine electronic records during a compliance check. … the officer dealing with the compliance check will have overall responsibility for the compliance check.”

HMRC's factsheet CC/FS22 says your records will be kept confidential at all times and that HMRC only uses secure and encrypted systems to transport and store your data.

“Your records will be safe with us and we will keep them confidential at all times. We only ever use secure and encrypted systems to transport and store your data.”

HMRC's factsheet CC/FS22 says HMRC will tell you about the ways you can send electronic records when it contacts you, and asks you not to send any until you have agreed with it how you will send them.

“The data handling specialist or the person dealing with the compliance check will tell you more about this when they contact you. … Please do not send us any electronic records until you have agreed with us how you will send them.”

HMRC's factsheet CC/FS22 says that if you have health or personal circumstances that may make it difficult to deal with the check, you can tell the officer who has contacted you, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with this check, please tell the officer that’s contacted you. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS22 says you can ask someone else to deal with HMRC on your behalf, for example a professional adviser, friend or relative, and that HMRC will send them a copy of any letter it writes to you.

“You can also ask someone else to deal with us on your behalf, for example, a professional adviser, friend or relative. … If we need to write to you, we’ll send a copy to the person you’ve asked us to deal with.”

HMRC's factsheet CC/FS23 says a third party information notice is a document that legally requires a person to give HMRC certain information or documents to help it check another person's tax position.

“A third party information notice is a document that legally requires a person to give us certain information and/or documents to help us check another person’s tax position.”

HMRC's factsheet CC/FS23 says HMRC gives it to you either because it has given you a third party information notice or because it intends to ask the independent tribunal that deals with tax to approve its request to give you one.

“We have given you this factsheet because either: … we’ve given you a third party information notice … we intend to ask the independent tribunal that deals with tax to approve our request to give you a third party information notice”

HMRC's factsheet CC/FS23 says HMRC will usually ask the person whose tax position it is checking to agree to it sending a notice to a third party, and sometimes asks the independent tax tribunal to approve the notice. It says no such agreement or approval is needed when the notice asks for business records the third party is required by tax law to keep.

“we’ll usually ask the first party to agree to us sending an information notice to a third party. Sometimes we’ll ask the independent tax tribunal to approve the issue of a third party notice. … When a third party information notice asks for business records that the third party is required by tax law to keep, we do not need the agreement of the first party, or approval from the tribunal”

HMRC's factsheet CC/FS23 says that before asking a tribunal to approve a notice it will normally give both parties the chance to make representations to the tribunal, but that neither the first party nor the third party can attend the tribunal hearing.

“Before we ask an independent tribunal to approve a notice, we’ll normally give both the first party and the third party the opportunity to make representations to the tribunal about the information or documents we intend to request. The first party or the third party cannot however attend the tribunal hearing.”

HMRC's factsheet CC/FS23 says a third party information notice will tell you which documents or information you must give, how and when to give them, and about any appeal rights.

“If we send you a third party information notice, it will tell you: … which documents and/or information you must give us … how and when to give us what we need … about any appeal rights”

HMRC's factsheet CC/FS23 lists things HMRC cannot ask a third party for in an information notice, including documents the third party does not have and cannot get, documents concerning the tax position of a person who died more than 4 years before the notice, and privileged communications between lawyers and clients.

“We cannot use an information notice to ask a third party to give us information or documents: … that are not in their possession and they cannot get the documents, or copies from whoever holds them … that relate to the tax position of a person who died more than 4 years before the notice is issued … that are privileged communications between lawyers and clients for the purpose of getting or giving legal advice”

HMRC's factsheet CC/FS23 says that if you think a request is unreasonable and HMRC does not agree, you may be able to appeal to the independent tribunal, but that you cannot appeal against a notice approved by an independent tribunal or one asking for certain statutory records.

“you think that the request is unreasonable, and we do not agree, you may be able to appeal to the independent tribunal that deals with tax appeals. … You cannot appeal against a third party information notice that has either been approved by an independent tribunal or is a request for statutory records that relate to any of the following:”

HMRC's factsheet CC/FS23 says that if you do not comply with the notice HMRC may charge a penalty of £300, and if you still have not complied by then it may charge daily penalties of up to £60 a day for each day you do not comply.

“If you do not comply with the notice, we may charge you a penalty of £300. If you still have not complied with the notice by the time we’ve charged you the £300 penalty, we may then charge you daily penalties of up to £60 a day for each day that you do not comply.”

HMRC's factsheet CC/FS23 says information given must be correct as far as you know, and that giving information or documents you know are wrong without saying what is wrong may mean a penalty of up to a maximum of £3,000.

“Any information you give us must be correct as far as you know. If you give us information or documents that you know are wrong without telling us what is wrong, then you may have to pay a penalty up to a maximum of £3,000.”

HMRC's factsheet CC/FS23 says HMRC will not charge a penalty if it agrees you have a reasonable excuse for not giving information or documents, but will still ask you to provide them within an agreed amount of time.

“If we agree that you have a reasonable excuse for not giving us information or documents, we will not charge you a penalty but we’ll still ask you to provide the information, documents (or replacement documents) within an agreed amount of time.”

HMRC's factsheet CC/FS23 says that if you have health or personal circumstances that may make it difficult to deal with the check, you can tell the officer who has contacted you, and HMRC will help in whatever way it can.

“If you have any health or personal circumstances that may make it difficult for you to deal with this check, please tell the officer that’s contacted you. We’ll help you in whatever way we can.”

HMRC's factsheet CC/FS23 says you have the right to be represented, and can appoint anyone to act on your behalf, including professional advisers, friends or relatives, and the right to consult your adviser with a reasonable amount of time allowed to do so.

“you can appoint anyone to act on your behalf, including professional advisers, friends or relatives … we’ll allow a reasonable amount of time for you to do so”

HMRC's factsheet CC/FS60 says a financial institution notice is a document that legally requires a financial institution to give HMRC certain information or documents, so that it can check another person's tax position or take steps to collect another person's tax debt.

“A financial institution notice is a document that legally requires a financial institution to give us certain information and/or documents. This is so we can check another person’s tax position or take steps to collect another person’s tax debt.”

HMRC's factsheet CC/FS60 says HMRC gives it to you because it has given you a financial institution notice, and that it may need information from a financial institution when the person concerned has not been able to or has refused to give it, or when it needs to check transactions independently.

“We’ve given you this factsheet because we’ve given you a financial institution notice … the first party has not been able to give us information that we need or has refused to … we need to independently check business or financial transactions that have taken place, or”

HMRC's factsheet CC/FS60 says a financial institution notice will tell you which documents or information you must give, how and when to give them, and about any appeal rights.

“If we send you a financial institution notice, it will tell you: … which documents and/or information you must give us … how and when to give us what we need … about any appeal rights”

HMRC's factsheet CC/FS60 says HMRC can ask for information and documents if it believes they are required for its check or will help it collect a tax debt, and that it must be reasonable for it to ask for them.

“We can ask for information and/or documents if we believe they’re required for our check of the first party’s tax position or will help us with collecting a tax debt. It must be reasonable for us to ask for them.”

HMRC's factsheet CC/FS60 lists things HMRC cannot ask a financial institution for, including documents it does not have and cannot get, documents about the tax position of a person who died more than 4 years before the notice, privileged communications between lawyers and clients, and anything that would be onerous to provide.

“We cannot use an information notice to ask a financial institution to give us information or documents: … that are not in their possession and they cannot get the documents, or copies from whoever holds them … that relate to the tax position of a person who died more than 4 years before the notice is issued … that would be onerous for the financial institution to provide”

HMRC's factsheet CC/FS60 says you cannot appeal against a financial institution notice, and names the officer who sent the factsheet as the person to speak to if you think it would be onerous to comply or you need more time.

“You cannot appeal against a financial institution notice. … You should speak to the officer who sent you this factsheet if you: … think that it would be onerous to comply with the notice or a requirement in the notice … need more time to comply with it”

HMRC's factsheet CC/FS60 says that if you do not comply with the notice HMRC may charge a penalty of £300, and if you still have not complied by then it may charge daily penalties of up to £60 a day for each day you do not comply.

“If you do not comply with the notice, we may charge you a penalty of £300. If you have still not complied with the notice by the time we’ve charged you the £300 penalty, we may then charge you daily penalties of up to £60 a day for each day that you do not comply.”

HMRC's factsheet CC/FS60 says information given must be correct as far as you know, and that giving information or documents you know are wrong without saying what is wrong may mean a penalty of up to a maximum of £3,000.

“Any information you give us must be correct as far as you know. If you give us information or documents that you know are wrong without telling us what is wrong, then you may have to pay a penalty up to a maximum of £3,000.”

HMRC's factsheet CC/FS60 says that if you conceal, destroy or otherwise dispose of a document asked for in a financial institution notice, or arrange for that to happen, you may have to pay a penalty, and that in the most serious cases the upper-tier tribunal can impose a further penalty.

“If you conceal, destroy or otherwise dispose of any document we’ve asked for in a financial institution notice, or arrange for it to be concealed, destroyed or disposed of, you may have to pay a penalty. … For the most serious cases the upper-tier independent tribunal can also impose a further penalty.”

HMRC's factsheet CC/FS60 says HMRC will not charge a penalty if it agrees you have a reasonable excuse for not giving information or documents, but will still ask you to provide them within an agreed amount of time.

“If we agree that you have a reasonable excuse for not giving us information or documents, we will not charge you a penalty. However, we’ll still ask you to provide the information, documents (or replacement documents) within an agreed amount of time.”

HMRC's factsheet CC/FS60 says a notice may include a requirement not to disclose it to the taxpayer or anyone else, where the tribunal has agreed, and that if a financial institution fails to meet that requirement HMRC may charge it a penalty of £1,000.

“The notice might also include a requirement not to disclose the notice, or anything relating to it, to the taxpayer or any person except for a purpose relating to compliance with the notice. … If the notice contains this requirement, and the financial institution fails to meet it, we may charge it a penalty of £1,000.”

HMRC's factsheet CC/FS60 says you have the right to check with your adviser, and that HMRC will allow a reasonable amount of time for you to do so.

“the right to check with your adviser … we’ll allow a reasonable amount of time for you to do so”

HMRC's factsheet CC/FS72 says email is not secure, so it is very important to understand the risks before emailing HMRC, and that HMRC will not email you unless you agree and tell it you understand and accept the risks first.

“Email is not secure, so it’s very important you understand the risks before emailing us. We won’t email you unless you agree and tell us you understand and accept the risks first.”

HMRC's factsheet CC/FS72 says you can use its information to help you decide whether you want to correspond with HMRC by email.

“You can use the information in this factsheet to help you decide whether you want to correspond with us by email.”

HMRC's factsheet CC/FS72 lists the main risks that concern HMRC: confidential information shared through an insecure network could be intercepted and altered, email addresses could be shared or changed, and attachments or links could contain a virus or malicious code.

“confidential information shared through an insecure network could be intercepted and altered … email addresses could be shared by others or changed, leading to unauthorised people getting access … email attachments or links could contain a virus or malicious code.”

HMRC's factsheet CC/FS72 says that to reduce the risks HMRC hides some sensitive information, only communicates with established contacts at their correct email addresses, sometimes uses encryption, and carries out regular assurance.

“To reduce the risks, we: … hide some sensitive information … only communicate with established contacts at their correct email addresses … sometimes use encryption … carry out regular assurance to make sure all precautions are being followed.”

HMRC's factsheet CC/FS72 says HMRC needs your agreement in writing, which you can usually send by post or email, confirming that you understand and accept the risks and are content for financial information and attachments to be sent by email.

“We need your agreement in writing. You can usually send this by post or email. You need to confirm you: … understand and accept the risks of using email … are content for financial information and attachments to be sent by email.”

HMRC's factsheet CC/FS72 says that if you are a business, you are asked to give HMRC the names and email addresses of all the people you would like it to use email with, for example you, your staff or your representative.

“If you’re a business, please give us the names and email addresses of all people you would like us to use email with. For example, you, your staff, your representative.”

HMRC's factsheet CC/FS72 says HMRC will hold your written confirmation on file and apply it to future email correspondence, review it at regular intervals, and ask you to confirm you still understand and accept the risks.

“We’ll hold your written confirmation on file and apply it to future email correspondence. We’ll review it at regular intervals to make sure there are no changes. We’ll also ask you to confirm you still understand and accept the risks.”

HMRC's factsheet CC/FS72 says that if you have any doubt an email has come from HMRC, its advice is not to click on any links, give any personal details or reply, and to forward the email to the phishing address the factsheet gives.

“If you have any doubt an email has come from HMRC, do not click on any links, give any personal details, or reply to the email. You should forward the email to us at [email protected]”

HMRC's factsheet CC/FS72 says that if you have an authorised agent or tax adviser acting for you, they can give HMRC the confirmation on your behalf, and that you need to tell them you understand and accept the risks of using email with HMRC.

“If you have an authorised agent or tax adviser acting for you, they can give us confirmation on your behalf. You need to tell them you understand and accept the risks of using email with us.”

HMRC's factsheet CC/FS72 says you can opt out of using email at any time by letting HMRC know, and that HMRC is still happy to contact you in writing by post or, where appropriate, by telephone.

“You can opt out of using email at any time by letting us know. We’re still happy to contact you in writing by post or, where appropriate, by telephone.”

HMRC's factsheet CC/FS83 says HMRC may offer different methods to correspond electronically, depending on the circumstances and what information and documents it needs you to share, and that the main methods are email and Dropbox.

“We may offer you different methods to correspond electronically with us. The methods we can offer will depend on the circumstances and what information and documents we need you to share. … The main methods we’ll offer are email and Dropbox.”

HMRC's factsheet CC/FS83 says HMRC will not email you or use Dropbox unless you agree and tell it you understand and accept the risks first, and that you can use the factsheet to help you decide.

“We won’t email you or use Dropbox unless you agree and tell us you understand and accept the risks first. … You can use the information in this factsheet to help you decide whether you want to correspond with us by email or Dropbox.”

HMRC's factsheet CC/FS83 says email is useful but not secure, and lists the main risks that concern HMRC: information shared through an insecure network could be intercepted and altered, email addresses could be shared or changed, and attachments or links could contain a virus or malicious code.

“Email is useful for corresponding with us but it’s not secure. The main risks that concern us are: … confidential information shared through an insecure network could be intercepted and altered … email addresses could be shared by others or changed, leading to unauthorised people getting access … email attachments or links could contain a virus or malicious code.”

HMRC's factsheet CC/FS83 says HMRC may sometimes invite you to use Dropbox to send large amounts of information, and that Dropbox is more secure than email but still has risks, including unauthorised access to data and scammers posing as HMRC to get customers to upload data to them.

“We may sometimes invite you to use Dropbox to send large amounts of information. … Dropbox is more secure than email but still has risks. The main risks that concern us are: … unauthorised access to data held in Dropbox … scammers posing as HMRC to get customers to upload data to them.”

HMRC's factsheet CC/FS83 says that to reduce the Dropbox risks, data is only held in Dropbox for 24 hours, HMRC sends the upload link from an official HMRC email address, you only have 48 hours to use the link, and HMRC emails to confirm receipt and retrieval of your files.

“hold data in secure storage – it’s only held in Dropbox for 24 hours … send you a link to upload your files from an official HMRC email address … only allow you 48 hours to use the Dropbox link we’ve sent … send you an email confirming receipt and retrieval of your files.”

HMRC's factsheet CC/FS83 says HMRC needs your agreement in writing, which you can usually send by post or email, confirming that you understand and accept the risks and are content for financial information and attachments to be sent by email, Dropbox or both.

“We need your agreement in writing. You can usually send this by post or email. You need to confirm you: … understand and accept the risks of using email, Dropbox or both … are content for financial information and attachments to be sent by email, Dropbox or both.”

HMRC's factsheet CC/FS83 says that if you have any doubt an email has come from HMRC, its advice is not to click on any links, give any personal details or reply, and to forward the email to the phishing address the factsheet gives.

“If you have any doubt an email has come from HMRC, do not click on any links, give any personal details, or reply to the email. You should forward the email to us at [email protected]”

HMRC's factsheet CC/FS83 says that if you have an authorised agent or tax adviser acting for you, they can give HMRC the confirmation on your behalf, and that you need to tell them you understand and accept the risks of using email or Dropbox with HMRC.

“If you have an authorised agent or tax adviser acting for you, they can give us confirmation on your behalf. You need to tell them you understand and accept the risks of using email or Dropbox with us.”

HMRC's factsheet CC/FS83 says you can opt out of using email, Dropbox or both at any time by letting HMRC know, and that HMRC is still happy to contact you in writing by post or, where appropriate, by telephone.

“You can opt out of using email, Dropbox or both at any time by letting us know. We’re still happy to contact you in writing by post or, where appropriate, by telephone.”