HMRC refer to enquiries of any nature as compliance checks. FA 2008, Sch. 36, para. 58 states that ‘‘checking’ includes carrying out an investigation or an enquiry of any kind’. General information about compliance checks factsheet (CC/FS1a) indicates that the checks which HMRC carry out in order to ensure taxpayers are paying the right tax at the right time will be regarded as compliance checks. The compliance checking regime provides consistency in the way HMRC handles compliance activity across all of the taxes it administers. The guidance to officers in the Compliance Handbook Manual is intended for officers undertaking any checks in respect of:

income tax;

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