{"version":"1.0","provider_name":"Beyond Compliance: Technical &amp; Advisory Insights","provider_url":"https:\/\/www.taxpartnersuk.com\/blog","author_name":"Tax Partners","author_url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/","title":"HMRC business record checks - Beyond Compliance: Technical &amp; Advisory Insights","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"SjyVK5uRFy\"><a href=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-business-record-checks\/\">HMRC business record checks<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxpartnersuk.com\/blog\/hmrc-business-record-checks\/embed\/#?secret=SjyVK5uRFy\" width=\"600\" height=\"338\" title=\"&#8220;HMRC business record checks&#8221; &#8212; Beyond Compliance: Technical &amp; Advisory Insights\" data-secret=\"SjyVK5uRFy\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.taxpartnersuk.com\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"HMRC piloted a business records check (BRC) scheme whereby small and medium sized businesses were to be fined up to \u00a3 3,000 for keeping sub-standard books. The first phase of the scheme began in April 2011, examining companies\u2019 proof of expenses and income dating back years. The original plan was to check nearly 50,000 records, [&hellip;]"}