In September 2025, HMRC published guidelines for compliance (GfC)13 with the intention of helping taxpayers to ensure that documents filed with HMRC are correct and complete.  

GfC13 sets out HMRC’s expectations where taxpayers are considering applying novel or improbable interpretations of the law or are uncertain how the law applies when submitting a tax return or similar document. An earlier article explores the issues raised by GfC13, including in relation to legal interpretation, in more detail.   

On Wednesday, 4 March 2026, HMRC will deliver a webinar covering the key points from GfC13. This includes: 

• an introduction to GfC13;
• the purpose and scope of, and the background to GfC13; 
• tax return filing considerations, including correcting tax returns; 
• examples of legal uncertainty and extracts from legal proceedings; and
• where to find further information and how to give feedback. 

Attendees will have the opportunity to ask questions, which members of HMRC’s GfC13 team will be on hand to answer. 

Further information 

• Register for the webinar