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Provide most essential information only
HMRC have published Revenue & Customs Brief 36/10, which explains the nature of the factsheets issued to taxpayers during a compliance check.
The documents are designed to explain matters including how the Revenue conducts compliance checks, what powers it can use, the safeguards in place, and the penalties involved.
The factsheets neither replace the detailed guidance in HMRC’s Compliance Handbook, nor do they explain everything about each subject.
They are intended only to give taxpayers the most essential information so they are able to make informed decisions.
