What do the factsheets cover?
HMRC have published a series of factsheets to help customers understand the compliance checks, information powers, and penalties. They are issued at different stages during the check and help to explain in plain English how HMRC conducts compliance checks, what powers can be used and what safeguards are in place. They don’t replace the guidance but they do give essential information so customers can make informed decisions. Customers can see the full list of factsheets on the HMRC website and can download or request a printed copy of one at any time.
