Compliance Check/Self Assessment Enquiry
The most familiar form of enquiry has, for sometime, been that into Self Assessment Returns as submitted by individuals, partnerships, companies and trusts. These continue but have recently started to be overtaken by the compliance check. This is an alarming development in that these checks do not appear to be regulated by any Code of Practice as is the case with self assessment enquiries. They appear to be a licence to snoop and fish into businesses without just cause. All such approaches from HMRC should be handled carefully. HMRC has the right to enquire but that does not mean that they should be allowed unsupervised access or to be called to account for what their actions.