HMRC Investigations
HMRC investigations can enquire into your tax affairs through numerous legal avenues. The selection can be random (which is seldom) or via information they hold or have obtained.
HMRC Investigations will in most cases write to you requesting information and if you have a Tax Agent they will also be contacted. The below are common routes of investigation and/or avenues for voluntary disclosure. If you have received notification from HMRC, believe a voluntary disclosure is required or are just needing HMRC Investigation support, click below for a confidential free consultation.
Compliance Check
Compliance checks can be made across one or more of the following areas –.
- Corporation Tax (including R&D claims)
- VAT
- Income Tax
- National Insurance
- Capital Gains Tax
- Inheritance Tax
COP8/COP9
HMRC can issue a Code of Practice 8 leaflet where the suspect all taxes have not been paid, usually as a result of a suspected failed tax avoidance scheme. In situations involving suspected serious tax fraud HMRC will issue a Code of Practice 9 leaflet.
HMRC Campaigns
Common HMRC campaigns active at this time are listed below. All of which allow voluntary disclosure and some HMRC enquiries are a direct result of these campaigns.
- Worldwide Disclosure Facility
- Digital Disclosure Service
- Let Property Campaign
- Credit card Sales Campaign