HMRC enquiries: tax investigation advice

by Dec 12, 2023Corporation Tax, investigations

Navigating the complexities of a tax investigation by HMRC can be a daunting task. Understanding the process and knowing what to expect can significantly reduce stress and uncertainty.

This guide provides essential tax investigation advice, helping you understand HMRC enquiries and how our firm can support you through this process.

Why do HMRC investigations occur?

Firstly, it’s important to note that an HMRC enquiry doesn’t necessarily imply wrongdoing.

Tax investigations can be triggered randomly or may arise due to irregularities in tax reporting.

These irregularities might be simple mistakes or misunderstandings, often with no fault lying with the taxpayer. Our role is to provide expert tax investigation advice, ensuring you’re not navigating these complex waters alone.

The start of an enquiry

An HMRC investigation typically begins with a formal notice through the post.

Upon receipt of this letter, it’s crucial to take it seriously and act promptly. Contact a tax advisor as soon as possible, as early engagement with a pro can be pivotal in shaping the course of the investigation.

Our approach to providing tax investigation advice

At Diamond Accounts, our approach to tax investigation advice is grounded in understanding your specific situation.

We liaise with HMRC on your behalf, ensuring all communications are clear, accurate and timely. Our aim is to make this process as stress-free as possible for you.

The HMRC enquiry process

The investigation process varies depending on the complexity of the case. HMRC may request additional information or clarification on certain aspects of your tax return.

It’s vital to respond to these requests accurately and promptly, with our assistance, to avoid any potential miscommunication.

Full enquiries

In some cases, HMRC may conduct a full enquiry. This is a comprehensive review of all aspects of your tax return.

During this phase, we can provide detailed tax investigation advice, helping you gather the necessary documentation and formulate responses.

Aspect enquiries

Alternatively, HMRC might initiate an aspect enquiry, which focuses on a particular part of your tax return. Although less comprehensive, it’s equally important to handle these enquiries with thoroughness and precision.

Random checks

HMRC also conducts random checks. Being selected for a random check doesn’t imply suspicion, but it’s still crucial to approach this with care.

Your rights and responsibilities

Throughout the tax investigation process, you have certain rights, including the right to confidentiality and fair treatment. You’re also entitled to understand why HMRC is asking for information and how it will be used. Our tax investigation advice ensures that your rights are always respected.

What’s more, you have the responsibility to provide accurate information, and deliberate concealment of information can lead to more severe penalties. Our expertise in tax law will guide you in providing the necessary disclosures and ensuring you comply.

Resolution and outcome

The length of an investigation depends on various factors, including the complexity of the issues raised and the speed of response from HMRC. Some enquiries can be resolved quickly, while others may take longer. We aim to achieve a fair and prompt resolution, minimising the impact on you or your business.

Our support throughout

Remember, an HMRC enquiry can happen to anyone, often through no deliberate fault of your own.

Our tax investigation advice represents your interests and ensures you’re fully supported throughout the process. We handle the stress and technicalities, allowing you to focus on your daily life and business.


Facing an HMRC tax investigation can be challenging, but with the right support and advice, it doesn’t have to be a distressing experience.

As your accountant, we’re committed to providing you with expert tax investigation advice, guiding you through each step and ensuring the best possible outcome. Remember, we’re here to help, and our priority is your peace of mind.

Should you find yourself the subject of an HMRC enquiry, or if you have any concerns about your tax affairs, don’t hesitate to contact us for professional tax investigation advice. Our team is ready to assist you every step of the way.

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