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MIKE DOWN and GARY CRYER take a look at informal enquiries within self assessment
KEY POINTS
- Treat informal enquiries with care.
- HMRC’s powers to request information formally.
- Taxpayers can ask for a formal enquiry notice.
- Advisers might be bypassed by HMRC officers.
What’s grey has four legs two large ears a tail and a trunk? Easy! Surely everyone knows the answer to that: we all know an elephant when we see one. But are all things what they at first seem? Take tax enquiries of the informal kind for example.
We have seen a few cases recently where HMRC officers have sought to ask ‘informal’ questions on tax return items.
This article considers how any general move towards a new non-statutory approach to self assessment enquiries might work in practice.
Practitioners familiar with the tax issues surrounding big companies and HMRC’s Review of Links with Large Business will...
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