Taxpayers urged to check accuracy of returns

HMRC has published its latest Guidelines for Compliance (GfC13), setting out steps taxpayers should take to ensure documents and returns submitted to HMRC are correct and complete. The guidance, published in September 2025, applies where a taxpayer is uncertain about the law or is considering a novel or improbable interpretation when filing a return or similar document. 

HMRC confirms the guidelines do not change the law or departmental policy. Instead, they explain the department’s existing view and are intended to help taxpayers get their taxes right the first time, reducing the likelihood of a compliance check and of additional tax, interest or penalties where errors arise. 

Taxpayers may consult HMRC guidance or seek non-statutory clearance. Where significant uncertainty remains, HMRC recommends taking professional advice and, when filing, disclosing the issue, the position adopted and its tax effect. GfC13 includes examples covering legal uncertainty, finely balanced arguments, and novel or improbable interpretations. 

The guidelines also reiterate expectations for agents under HMRC’s Standard for Agents and Professional Conduct in Relation to Taxation (PCRT). 

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