HM Revenue and Customs has published information on how it will carry out compliance checks (also known as enquiries, visits and inspections) from 1 April 2009. The new powers are provided by schedules 36-39 of the Finance Act 2008 and are designed to make the tax system more consistent and easier to understand. Going forward, HMRC will have one set of powers that will enable it to visit businesses, to inspect premises assets and records and ask tax payers and third parties for more information and documents.

HMRC has created a new compliance checks e-learning package that is available here.