What happens in an HMRC compliance check?

What happens in an HMRC compliance check? HMRC writes or phones, asks for records, checks your tax is right and closes the check. For a 2025-26 return filed on time, HMRC normally has 12 months from the day you filed to open an enquiry into it. HMRC describes a compliance check as a check of your tax position, to make sure you are paying the right tax at the right time and getting the right allowances and reliefs. It ends with one or more decision notices, which can simply be a letter explaining the final position, or with a contract settlement. No. HMRC's factsheet CC/FS1a says that if it asks for a meeting, you can choose whether to have it. It will only ask to visit your home if you run your business from there. Yes. You have the right to be represented by anyone you choose, such as a professional, a friend or a relative. HMRC may still need to contact you directly about some things. Read the full answer, with every source, at rightotax.co.uk.