HMRC carry out a range of different types of tax investigations. All of these investigations are officially called “enquiries” but they range from... Read More
Cases of suspected tax fraud or tax evasion are the most serious tax investigations a taxpayer can face. It is imperative that the taxpayer seeks spec... Read More
If HMRC suspects that there has been a "serious" loss of tax as a result of tax fraud or tax evasion then they will open the tax investigation under C... Read More
HMRC’s Fraud Investigation Service (FIS) teams bring together HMRC’s top investigators to undertake enquiries into the most serious or high value ... Read More
If HMRC suspects that there has been a “serious” loss of tax but they do not suspect that this arises as a result of tax fraud then they will open... Read More
It will always be better for you to go to HMRC to tell them about any issues with your tax affairs rather than waiting for them to open a tax investig... Read More
Most tax investigations carried out by HMRC are into tax returns submitted by individuals.... Read More
Tax investigations into companies are often divided into two categories: “aspect” enquiries and “full” enquiries; in the legislation there is ... Read More
Tax investigations into partnerships are often divided into two categories: "aspect" enquiries and "full" enquiries. Broadly speaking, the "aspect" ... Read More
Many people think that they can easily conceal untaxed income and gains from HMRC by putting their assets in other countries. In recent years HMRC h... Read More
The Worldwide Disclosure Facility (WDF) is a mechanism to make a voluntary disclosure to HMRC relating to ‘offshore interests’.... Read More
HMRC carries out compliance checks to review that the correct amount of indirect tax – mainly VAT – has been paid. ... Read More
HMRC undertake compliance checks into individuals, sole traders, companies and partnerships. HMRC are provided with a vast array of information and ... Read More
The residence and domicile status of a taxpayer has a significant effect on the tax payable by that person.... Read More
It is often in a potential employer’s interests to get someone to work for them as a self-employed sub-contractor rather than as an employee. ... Read More
HMRC carries out PAYE investigations into businesses with employees. The purpose of the investigation is to establish whether the business has opera... Read More
People usually work either as an employee or as a self-employed person. However, an alternative is to operate via a Personal Service Company.... Read More
HMRC reserves Criminal Tax Investigations for cases where they want to send a strong deterrent message or in cases where they consider that the behavi... Read More
Civil disputes can arise between two parties in relation to tax matters. In many instances the usual tax adviser will be in a difficult position bec... Read More
Most tax investigations carried out by HMRC are resolved by reaching a negotiated financial settlement.... Read More
Most firms of accountants deal with everyday tax advice and compliance for their clients. However, few have much experience of dealing with HMRC inves... Read More
