First steps after an HMRC compliance check letter

Why the first response matters, what to preserve and how to avoid expanding the enquiry unnecessarily.

An HMRC compliance check should be read carefully before any documents are sent. The opening letter usually tells you the tax year, tax type and scope of the check.

Gather the requested records, but also review whether the request is complete, proportionate and consistent with the issue HMRC is raising.

A clear, organised response can reduce delay. A rushed response can create confusion, especially where older records, overseas income or business expenses are involved.