Revenue authority compliance strategy is evolving rapidly, with many agencies moving away from costly “downstream” interventions (i.e., tax audits) and focusing increasingly on “compliance assurance.” A new program from His Majesty’s Revenue and Customs — Guidelines for Compliance (GfC) — propels this evolution forward and other jurisdictions may soon replicate the program. Under the new compliance assurance ethos, the onus is put on taxpayers to prove that not only are their returns accurate, but that the governance and controls via which they are calculated are effective. GfC take the form of a series of HMRC documents designed to clarify HMRC’s...