Compliance check
A compliance check is HMRC looking at a return in detail. It usually starts with a letter naming the year and asking for specific records, most often the mileage log and the income figures.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
It is not an accusation. HMRC opens checks on returns that look unusual against others in the same trade, and on a proportion at random.
What it means for your money
The outcome depends almost entirely on records. A driver with a contemporaneous mileage log and platform statements has a short conversation. A driver reconstructing a year from memory has a long and expensive one, because an unevidenced claim can simply be removed.
Records have to be kept for 5 years after the filing deadline for the year they relate to.
Where to read more
What a compliance check looks like.
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What a compliance check looks like
A compliance check is HMRC examining a return in detail. It starts with a letter naming a tax year and asking for specific records, usually the mileage log and the income figures. It is not an accusation, and how it goes depends almost entirely on what you can produce.
HMRC & taxUpdated 27/08/2026
Record keeping, and how long to keep it
You have to keep enough to show how every figure on your return was arrived at: what you were paid, what you spent, and how far you drove for the work. Records have to be kept for 5 years after the filing deadline for the year they cover.
HMRC & taxUpdated 27/08/2026
How do I prove my mileage to HMRC?
A record made as you go, showing the date, business purpose and miles.
Mileage & expensesUpdated 19/08/2026
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