COMPLIANCE TRIAL

摘要

Plans are afoot for HMRC to trial a single compliance process (SCP) for small and medium-sized enterprises which will apply to enquiries across a range of different taxes.The SCP will provide HMRC's employees with a new framework for carrying out compliance checks, based upon the level of'intensity' a case may be identified as having. Guidance published in advance of the trial highlights this new focus, based on identifying the risks and behaviours of a case.