Compliance checks

Commentary – Indirect Tax Reporter ¶59-536

Generally

Commentary – Indirect Tax Reporter ¶59-020

HMRC information and inspection powers

Legislation/Regulatory – FA2008 s. 114
HMRC Guidance – CH13100 ; CH13400 ; CH218400 ; CH23320 ; CH23360 ; CH29950 ; EM2808 ; EM2809 ; SALF211

Information, order for access to

Legislation/Regulatory – VATA94 Sch. 11, para. 11(4)

Penalty for failure relating to

Commentary – Indirect Tax Reporter ¶59-536