Tax Disputes & Investigations

Local Compliance Checks - Corporation Tax Self Assessment (CTSA) Investigations/Enquiries

Every year, HM Revenue & Customs (HMRC) checks thousands of companies' Tax Returns to ensure they are paying the correct amount of tax and claiming the right amount of allowances and reliefs.

On this page:

• Opening an Enquiry – Requests for Information
• Visits to Business Premises
• Joint Working
• A Fishing Expedition?
• What should I do if I receive notice of a Compliance Check?
• How can OneE TDI help?
• How can I contact OneE TDI?
  

Opening an Enquiry – Requests for Information

Before HMRC can make any enquiries, it must send the company (usually addressed to the Directors or the Company Secretary) a written 'notice of enquiry'. HMRC calls this 'opening an enquiry'. At the same time, HMRC also requests documents and information relevant to the entries on the Return to either check the identified risks or to understand the figures (Requests for Information). Companies are typically given 30 days to provide these.

Normally, HMRC can only make one enquiry into a company Tax Return. However, if the Return is amended for any reason then HMRC can also enquire about the amendment. If HMRC also wants to ask questions about the personal tax position of a director, shareholder, member or trustee, HMRC must open a separate enquiry.

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Visits to Business Premises

As part of a compliance check, HMRC can also use its powers to make Visits to Business Premises (Pre-arranged & Unannounced) to inspect premises, assets and financial records.

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Joint Working

Specialist HMRC staff will also come together to 'jointly work' a Corporation Tax enquiry – to also review the company's VAT and PAYE responsibilities.

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A Fishing Expedition?

HMRC carries out relatively few truly random enquiries – preferring to target 'risks' in a company's tax position. That said, it is important that taxpayers and advisers prevent general 'fishing expeditions' for information being successfully launched by HMRC.

HMRC's targeted approach to enquiry work has led to significant increased taxes being charged and/or recovered:

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What should I do if I receive notice of a Compliance Check?

If HMRC commences a 'Compliance Check' of your personal or business tax/VAT affairs then you should consider the following points:

• Do you feel comfortable dealing with HMRC on your own?
• Do you have up-to-date knowledge of HMRC's latest powers?
• Is HMRC's approach or any requests for information or documents reasonable?
• Are you concerned that a straightforward Compliance Check is now escalating out of control?
• Are you able to properly manage and control HMRC?
• Are there any errors in your tax/VAT affairs? If so, these issues need to be carefully disclosed so as to best mitigate any potential penalties.
• Do you want to avoid your details being published as a deliberate tax defaulter on HMRC's website ('Naming & Shaming' Deliberate Tax Defaulters)?
• Do you qualify for one of the HMRC Campaigns to encourage the disclosure of tax/VAT errors such that beneficial penalty arrangements can be secured?

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How can OneE TDI help?

If you are contacted or challenged by HMRC, the best thing you can do is the 'right thing; the worst thing you can do is nothing. OneE TDI will help you make the right decisions.

At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We offer confidential, non-judgemental advice to best defend our clients and have a proven track record in successfully managing all contentious tax matters. We provide a comprehensive service to accountancy and legal practitioners and their clients. Our advice saves our clients time and money and helps reduce their potential exposure to tax, interest and penalties.

Putting it simply, we take control and manage all issues relating to HMRC Compliance Checks so that our clients can get on with your life. What price peace of mind?

Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.

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How can I contact OneE TDI?

If you would like a free, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the form below:

Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.

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