What is an HMRC compliance check and what should I do?

For people and businesses who have been contacted by HMRC about a compliance check.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

A compliance check (sometimes called a tax enquiry) is when HMRC checks you are paying the right amount of tax and getting the right reliefs.

HMRC will write or phone to say what it wants to check.
It can look at your Self Assessment return, accounts, Company Tax Return or PAYE records.
You can have an accountant, adviser, friend or relative help you.
If you owe more, you are usually asked to pay within 30 days, plus interest.
If you disagree with a decision, you normally have 30 days to act.

Key facts

Also called a tax enquiry
Pay any extra tax within 30 days
30 days to challenge a decision
You can use an adviser

What you need before you reply

When HMRC contacts you about a compliance check, get these ready:

the letter or the notes from the phone call, including the officer's name and the office that contacted you
your tax return, accounts or payroll records for the period HMRC wants to look at
receipts, bank statements and invoices that back up your figures
the details of anyone you want to deal with HMRC for you

HMRC may phone you. If you would rather have things in writing, you can ask HMRC to write to you instead.

Step by step

Read what HMRC wants to check. It may be any tax you pay, your accounts, your Self Assessment return, your Company Tax Return, or PAYE records if you employ people.
Decide if you want help. You can authorise a tax agent. You can also ask a friend or relative to act for you. HMRC may still contact you directly about some things.
Tell HMRC early if you need more time. If you have trouble getting documents together, tell the officer so they can try to help.
Send what is asked for. HMRC may ask for information or documents, ask you to a meeting, or ask to visit your home, business or adviser's office. You can have an accountant or legal adviser with you during a visit.
Be open about mistakes. If something is wrong, telling HMRC, helping it and giving access to your records can reduce any penalty.
Wait for the result. HMRC will write to tell you the outcome.

How long it takes

HMRC does not give a fixed time for a check. Giving the information promptly can help the check finish sooner, and may reduce any penalty.

Information and inspection notices

HMRC can send a formal information notice or inspection notice. If you then do not send the information, or you refuse a visit, you may have to pay a penalty. You will not have to pay one if you have a reasonable excuse, for example if you are seriously ill or someone close to you has died.

After the check

Result	What happens
You paid too much	HMRC repays you
You owe more tax	You are asked to pay within 30 days, normally with interest from the date the tax was due
HMRC finds careless or deliberate errors	You may also get a penalty

Some checks end with a contract settlement. This is a legally binding agreement between you and HMRC.

If you disagree

You normally have 30 days from an HMRC decision to act. You can:

ask the officer to look at it again
ask for a review by an HMRC officer who was not involved
appeal to an independent tax tribunal

You may also be able to use alternative dispute resolution (ADR) for some disagreements.

Extra support

If a health condition or your personal circumstances make it hard to deal with the check, tell the compliance officer what help you need. Citizens Advice can also give free general help.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

Get help with a compliance check

Common questions

Can I be fined during a compliance check?

Yes, if you get an information or inspection notice and do not send the information or refuse a visit, unless you have a reasonable excuse.

Can someone deal with HMRC for me?

Yes. You can authorise a professional adviser, friend or relative, although HMRC may still need to contact you directly about some things.

What if I need extra help?

Tell the compliance officer what help you need, for example because of a health condition or your personal circumstances.

Official sources

1.Tax compliance checks (GOV.UK)www.gov.uk/tax-compliance-checks
2.About compliance checks, factsheet CC/FS1a (HMRC)www.gov.uk/government/publications/general-information-about-compliance-checks-ccfs1a/about-compliance-checks-ccfs1a
3.HMRC compliance checks: help and support (GOV.UK)www.gov.uk/guidance/hmrc-compliance-checks-help-and-support

Checked against GOV.UK on 6 October 2026

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