We try to make it as easy as possible for taxpayers to comply with their obligations by providing help and education, advice and assistance.
At the same time we aim to be highly visible to those who may be reluctant to voluntarily comply. Detecting and dealing with non-compliance helps us to deter others and ensure those who do comply are not disadvantaged.
We use a risk-management approach to compliance. This determines where we place our emphasis at any time. In our annual compliance program we publish details of the risks that concern us most, and what we are doing about them.