Expert Tax Investigation Advice

HMRC can subject you as an individual or your business to an investigation at any time.

For income and corporation tax investigations HMRC will formally write to the registered address notifying them of an investigation. In rare instances HMRC will call a business to notify them of a tax investigation but this usually relates to investigations into VAT affairs.

At Kings Solicitors we are well placed to advise you and ease the burden by guiding and assisting through the investigation process, negotiating with HMRC to minimise your liability to tax, interest, and penalties.

Kings Solicitors can act as an important buffer to gain a tactical and strategic advantage resulting in investigations and disputes being resolved as quickly and cost effectively as possible. Our timely intervention will help to ensure that your business is safe from adverse tax enquiries.

For a free initial, confidential and no obligation consultation contact us at any time.

Types of Tax Enquiries

HMRC’s main information power is Schedule 36 of the Finance Act 2008. This entitles them to require a taxpayer to provide information or to produce a document if the information is reasonably required by HMRC for the purpose of checking the taxpayer’s tax position.

At the start of an investigation HMRC can serve two types of notices. A formal notice or informal information request. There will be a period of 30 days to provide the requested information to HMRC. If the request was made by telephone the response period will be much shorter.

If you are unable to comply within the timeframe Kings Solicitors can request an extension on your behalf.

The HMRC investigation will be either a Full Enquiry exploring a full return or alternatively a single element of the return known as an Aspect Enquiry.

What happens if you do not comply with an information notice

If you fail to comply with the information notice you may be charged a £300 penalty increasing to £60 a day for each day that you do not comply.

How we can help with a tax investigation

Kings Solicitors can provide tax investigation advice direct to you or your accountants and solicitors.

We will be able to advise you on the strengths and weaknesses of your case and identify an appropriate strategy in dealing with your tax investigation.

Kings Solicitors will take the following steps:

• Take full control of the tax investigation;
• Liaise with HMRC in relation to the tax enquiry;
• Meet with HMRC and agree strategy;
• Agree a tax investigation strategy with you;
• Provide advice to you and your accountant;
• Negotiate Settlement with HMRC and agree on minimal tax to pay; and
• Conclude the tax enquiry
  • HMRC can offer an internal review of the disputed decision (or the taxpayer can request this procedure at any time) by a different HMRC officer not linked in the making of the disputed decision.
  • A taxpayer can appeal to the First Tier Tax Tribunal if the taxpayer cannot agree their position following the review. The independent tribunal will make a determination on the case. A further appeal is permitted if a taxpayer does not agree with the decision.
    • HMRC Code of Practice 8
    • HMRC Code of Practice 9
    • Criminal tax investigation services
    • Serious civil tax investigations services
    • Tax enquiries - compliance checks
    • Mediation - Alternative Dispute Resolution
    • Voluntary disclosures
    • Worldwide Disclosure Facility
    • Tax avoidance reviews
    • Offshore assets and foreign income
    • Litigation - tax tribunal and judicial review
    • Challenging HMRC 'Discovery' Assessments
    • Employment compliance - benefit and status reviews
    • HMRC Penalty Mitigation
    • Coronavirus Job Retention Scheme fraud
    • HMRC’s crack down on dog breeders
    • Eat Out to help out Claims investigations (EOTHO)