HMRC trials an improved compliance enquiry processFriday, June 24th, 2011
A streamlined “Single Compliance Process” is being trialled in 12 HMRC locations to reduce the time taken to complete enquiries.
A briefing for tax agents, published on 20 June, explains the development and testing process involved in a limited trial of improvements to HMRC’s enquiry process, known as the Single Compliance Process (SCP).
The SCP is designed to concentrate solely on the risks or behaviours identified for the enquiry, using four different levels of intensity proportionate to those risks.
- The first level, lasting up to 1½ days, will be to carry out an enquiry where there is no need for a face to face meeting, for example by correspondence, and with minimum inconvenience.
- The second level, lasting up to 2 days, will adopt a simplified and faster route for those cases where a lower intensity face to face intervention approach is required.
- The third level, lasting up to 4 days, will address cases requiring a greater amount of time because the depth and breadth of the enquiry is more involved.
- The fourth level, lasting up to 8 days, will tackle the most demanding cases such as those indicating tax evasion characteristics or those highly complex in nature.
All levels can apply to all taxes and types of cases and can be moved between levels.
The trial will be conducted in 12 HMRC locations and between 1,100 and 1,200 cases are expected to the handled during the trial period. The locations are Belfast, Cardiff, Edinburgh/Dundee, Euston Tower London, Exeter, Newcastle, Reading/Slough, Southampton, Warrington and York.