Open toolbar PROFESSIONAL INVESTMENTS PENSIONS ABOUT US NEWS CONTACT PAYMENT FORM HMRC investigations into an individual’s tax return are generally carried out by local compliance offices and can cover any aspect of your tax affairs. When HMRC first open an enquiry into your personal tax return they do so by sending you a letter informing that the enquiry is being conducted under Section 9A of the Taxes Management Act of 1970. This is a clear indication that they do not suspect any serious wrongdoing but nevertheless there are concerns over the correctness of your tax return. If they did suspect that you were evading tax, then the tax investigation would generally be conducted under their code of practice number 9 (see below) or code of practice number 8 where avoidance of tax is suspected, as distinct from evasion. HMRC’s request for information in support of your tax return should not be ignored but careful consideration should be paid to the nature of information requested and in no circumstances should a meeting with HMRC be agreed without first seeking professional advice. HMRC officers are guided by protocol and will generally keep to a set of rules and procedures to reach a conclusion to the enquiry, which ensures that the correct amount of tax is paid. Nevertheless any investigation by HMRC can be both stressful and time consuming. The result of tax investigations can often hinge on the interpretation of tax legislation and specialist knowledge and experience sometimes needs to be employed to counter HMRC’s views. WOULD YOU LIKE TO KNOW MORE? If you feel your business could benefit from our knowledge and expertise, use the form below to contact us and one of our experts will be in touch. Check here if you accept our terms (Privacy Policy) LONDON | ISLE OF MAN | IRELAND | DUBAI | BRISTOL | BLACKBURN London +44 (0)20 7355 3525 | IOM +44 (0)1624 675610 | Ireland +353 (0)1 405 4882 | Dubai +971 (0)4 441 0518 | Bristol +44 (0)117 316 9991 | Blackburn +44 (0)125 466 0333 mail@wiltongroup.com Privacy Policy | Terms & Conditions | Covid-19 Update and Secure Risk Assessment © 2020 The Wilton, Website design by bob