Single Compliance Process

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A briefing for tax agents, published on 20 June 2011, 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.

1. 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.
2. 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.
3. 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.
4. 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 is being conducted in 16 HMRC locations across the United Kingdom and was expected to run between June 2011 and March 2012.  A further Agent Briefing last week confirmed that the evaluation period has been extended to 31 August 2012.  If the trial proves successful, the SCP will commence in all areas of the UK from September 2012.

Further Information

• Payroll Help 24 June 2011 – HMRC Trials and Improved Compliance Enquiry Process
• HMRC Website – Single Compliance Process Extension
• HMRC Website – Agent Briefing September 2011
• HMRC Website – Agent Briefing 02 February 2012

Tags: HMRC, scp, single compliance process, tax

This entry was posted on Sunday, February 19th, 2012 at 11:50 and is filed under HMRC. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.