HMRC compliance check (UK tax)
A compliance check is an HMRC examination of a taxpayer’s return or tax position. HMRC may enquire into a Self Assessment return within the applicable statutory time limits; the deadline depends on when the return was filed or amended. If the check identifies an error, HMRC may amend or assess tax, subject to the relevant procedure.
Worked example
A taxpayer files a Self Assessment return on time. HMRC gives notice within the applicable enquiry window and checks a deduction before concluding whether an amendment is needed.
Common mistake
Assuming HMRC can open a return enquiry at any time without regard to the statutory window, or that every check proves wrongdoing.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | TX (UK) | Direct | June 2026–June 2027 |