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<p>Compliance checks form one element of HMRC’s broader compliance approach which
is increasingly focused on making it easier for customers to get their tax right first
time and hard to get it wrong, by investing in its digital systems, simplifying its
policies and processes, and improving guidance and support to improve compliance.</p><p>
</p><p>The number of compliance checks opened is only one indicator of compliance
performance in any year and is not a reliable indicator of compliance activity undertaken
or compliance performance when viewed in isolation.</p><p> </p><p>The number of compliance
checks opened was not routinely reported prior to 2019-20. From 2020 to 2021, all
numbers have been published in the HMRC quarterly performance update <a href="https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates"
target="_blank">here</a>.</p><p> </p><p>Compliance checks may span many years and
may range from light-touch single risk checks to complex, multiple risk compliance
checks. A compliance check is opened when a risk is opened in a given tax year for
a given tax regime.</p><p> </p><p>The number of compliance checks opened and closed
by HMRC compliance staff each year will be determined by the risk landscape, its strategic
priorities and ministerial commitments.</p>
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