The Compliance Handbook serves as the core reference for HMRC staff on how to assess, audit and enforce tax compliance across all taxpayer segments. It articulates the principles of risk‑based assessment, detailing how HMRC identifies high‑risk behaviours through data analytics, whistle‑blower tips and audit trails. The handbook outlines the step‑by‑step process for initiating compliance checks, […]
The International Exchange of Information Manual provides a comprehensive overview of HMRC’s procedures for sharing tax‑related data with foreign tax authorities under United Kingdom tax treaties and multilateral agreements. It outlines the legal bases for information exchange, including the OECD’s Common Reporting Standard, and details the internal workflows that facilitate requests from overseas agencies. The
The press release details an enforcement action taken against an aircraft manufacturer that was found to have breached the UK’s Strategic Export Control regulations. HMRC investigations uncovered that the company had exported aerospace components to a prohibited destination without the required licences, and had subsequently attempted to conceal the transfers through a network of third‑party
Aircraft manufacturer breached Strategic Export Controls Read More »
The guidance note explains the procedural requirements for traders who import or export licensed commodities such as alcohol, tobacco, excise‑duty goods and controlled chemicals between the United Kingdom and Northern Ireland. It sets out the classification of licensed goods, the necessity for proper documentation, and the need to obtain the appropriate authorisations from both HMRC
Moving licensed goods into or out of Northern Ireland Read More »
The latest edition of the Making Tax Digital (MTD) for Income Tax newsletter informs software developers, accountants and small business owners about upcoming changes to the UK tax filing system. This edition announces that from April 2027, self‑employed individuals and partnerships will be required to keep digital records of all income and expenses and to
Edition 5: Making Tax Digital for Income Tax — software developer newsletter Read More »
