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Update on Business Records Checks

May 23, 2011

HMRC have clarified that the current business records checks (BRC) taking place between 4 April and 15 July 2011 are a trial. HMRC does not intend to charge businesses penalties for inadequate records during this trial period. However, you still need to take any BRC visit very seriously as there is nothing to prevent a repeat visit when the full BRC programme has been rolled-out later this year, when penalties can be imposed.

 HMRC update on business records checks

http://www.tax.org.uk/media_centre/LatestNews-migrated/HMRCupdateonBRCtrial