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HMRC has announced that its business records checks are to be more targeted.

6 February 2012

Posted by James Curtis

Contractors working as sole traders in the UK have been told that business records checks (BRC) are to be more targeted in future.

HM Revenue & Customs (HMRC) has announced that its record-keeping programme, which aims to help smaller enterprises improve their bookkeeping, is to undergo several changes following a review.

The department recently discussed the programme with a number of professional bodies and decided that while improvements have been made, a more targeted approach is required.

As such, no further checks will be made until the start of the 2012-13 tax year, giving sole traders the chance to consult a contractor accountant to ensure their records are accurate and up to date.

Richard Summersgill, HMRC's director of local compliance, explained: "After reviewing the pilot programme and listening to the views of businesses and representative bodies, we acknowledge the need for a fresh approach to business records checks.

"The BRC visits provide benefits for the business and HMRC. We want businesses to pay the right amount of tax at the right time, avoiding potential interest and penalties. The checks also give greater assurance to HMRC when the business submits its tax returns."

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