The Inland Revenue want taxpayers to pay only the right amount of tax, and we will do everything we can to ensure this happens.
Most taxpayers do pay what is due.
Unfortunately, some do not take sufficient care over their tax affairs and others deliberately try to pay less than is due. When we think this may have happened, we have to investigate the matter to get at the facts. This leaflet tells you how we will carry out an investigation in our local Tax Offices, and promises you that you will be treated fairly and courteously, in accordance with the Taxpayer's Charter and the law. A copy of the Taxpayer's Charter is at the end of this leaflet. We set high standards for the way in which we conduct investigations into Tax Returns and business accounts.