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Contents

Official guidance
Compliance Handbook

CH200000 · How to do a compliance check

  • CH201000 · General
  • CH201600 · Using the internet for risk assessment and research
  • CH202000 · Compliance check series of factsheets
  • CH203500 · Recording information
  • CH204000 · Notebooks for compliance checks
  • CH204500 · Notes of meeting
  • CH205000 · Types of compliance checks: contents
  • CH206000 · Starting a compliance check
  • CH207000 · Establishing the facts
  • CH208000 · Returned Letter Service (RLS) - action on receipt of an RLS correspondence
  • CH210000 · Records
  • CH220000 · Information powers
  • CH250000 · Using FA08/Sch36 inspection powers
  • CH260000 · Authorised officer
  • CH265000 · Applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing
  • CH270000 · Penalties for failure to comply with notices
  • CH271000 · Penalty for an inaccuracy in response to notices
  • CH275000 · What if nothing is wrong?
  • CH276000 · Quantifying tax underpaid
  • CH277000 · Taking a payment on account
  • CH278000 · Establishing behaviour
  • CH279000 · Explaining your findings and seeking agreement
  • CH279500 · Recommending toolkits to help reduce errors
  • CH279600 · Partial closure notices
  • CH279610 · Partial closure notices - approving officer
  • CH280000 · Resolving issues and disputes
  • CH281000 · Dealing with a lack of cooperation
  • CH282000 · Charging tax and penalties
  • CH283000 · Liaison and feedback
  • CH284000 · Recording results
  • CH285000 · Returning records
  • CH20000 · Information and inspection powers
  • CH20150 · Information & Inspection Powers: Overview: Schedule 36 FA 2008
  • CH20500 · Information & Inspection Powers: Overview: Covert surveillance
  • CH21000 · Information & Inspection Powers: Conditions and safeguards
  • CH21500 · Information & Inspection Powers: Conditions and safeguards: What we can require or inspect
  • CH21700 · Information & Inspection Powers: Conditions and safeguards: What we can require or inspect: Statutory records
  • CH22300 · Information & Inspection Powers: Conditions and safeguards: Restrictions: Tax advisers' papers
  • CH23100 · Information & Inspection Powers: Information notices: banks
  • CH25100 · Information & Inspection Powers: Inspection Powers: Introduction
  • CH25500 · Information & Inspection Powers: Types of inspection: Announced inspection
  • CH28030 · Data gathering: Schedule 23 Finance Act 2011
  • CH28100 · Data gathering powers: Details of power
  • CH28400 · Data gathering: Relevant data-holders and relevant data
  1. How to do a compliance check: contents
  2. Information & Inspection Powers: Overview: Covert surveillance

CH20500 | Information & Inspection Powers: Overview: Covert surveillance

From HM Revenue & Customs · Compliance Handbook

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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