Yes, HMRC can obtain an AFO against individuals or businesses if an investigating officer of HMRC believes that tax may be at risk or is flagged in a tax evasion investigation. HMRC takes tax enforcement very seriously and may apply for an account freezing order immediately upon suspicion of tax evasion and without notice to the account holder. Rest assured that our team of expert solicitors and barristers can help you in challenging HMRC actions and apply to the Court to vary or set aside a HMRC account freezing order.