UK: Guidance on taxpayer declaration that tax return information is correct and complete

Covers steps to be taken in assessing fact and law in arriving at filing position

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September 4, 2025

HM Revenue and Customs (HMRC) on September 1, 2025, published Guidelines for Compliance 13 clarifying HMRC’s expectations when taxpayers file returns and other tax documents.

Grounded in the requirement to provide a declaration that the information provided is correct and complete to the best of the taxpayer’s knowledge, the guidance is intended to address HMRC’s concern that some taxpayers do not undertake sufficient checks before making such a declaration. HMRC are also concerned about situations in which taxpayers adopt a “novel view” of the law without being satisfied that it is correct, or when an “improbable interpretation” of the law is applied by a taxpayer.

The guidance covers steps to be taken in assessing both fact and law in arriving at a filing position and is relevant to all taxes.

Read a September 2025 report prepared by the KPMG member firm in the UK

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