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Intelligence activities
Page 26
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HMRC receives information from a number of sources, such as banks, the National Lottery, employers, electoral rolls, letting agents, local authorities and Land Registry. Local news reports can also arouse inspectors interest. HMRC trawls through the media for adverts and news relating to properties, businesses and other sources of income too.
A large number of enquiries are caused each year by careless omissions. HMRC compares returns to earlier years and to a business's financial accounts. An annual comparison should be carried out with the previous year's return to ensure all sources of income have been included.
HMRC also shares information between its different specialist tax departments such as VAT. Pay as you earn (PAYE), National insurance contributions (NIC), construction industry, corporation tax, international and charities.